Filing returns and making payments
Accounting periods
The Defective Concrete Products Levy (DCPL) operates on a self-assessed basis. The payment and filing obligations for chargeable persons relating to the DCPL are based on accounting periods.
Accounting periods for the purposes of the DCPL are six-monthly (bi-annual) periods, except the first accounting period.
The first accounting period for the levy is 1 September 2023 to 31 December 2023. Subsequent accounting periods are six-monthly (bi-annual) periods such as:
- 1 January 2024 to 30 June 2024
- and
- 1 July 2024 to 31 December 2024.
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