Record-keeping obligations and legislation

A chargeable person may make a supply that relates to the transfer of ownership of a concrete product by sale or agreement. If so, the chargeable person must issue a document to the person to whom the supply is made, detailing:

  • the amount of levy applied to the concrete product(s)
  • the supply date of the liable concrete product(s)
  • and
  • the name of the chargeable person.

Where a supply relates to the assignment, or use, of a concrete product, the chargeable person must keep a record of:

  • the amount of levy applied to the concrete product
  • and
  • the supply date of the concrete product.

Records are required to be retained for six years from the end of the accounting period.

A non-exhaustive list of records to be retained includes:

  • supply documents such as invoices, delivery and purchase records
  • specific concrete product information to enable identification of products
  • the Open Market Value (OMV) of concrete products
  • the calculation of levies for an accounting period
  • and
  • the documentation supplied to purchasers.