Filing returns and making payments


If you are the chargeable person for the Defective Concrete Products Levy (DCPL), you must:

  • file returns electronically through Revenue Online Service (ROS) or through myAccount
  • and
  • pay any levy arising in an accounting period.

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.

The chargeable person must submit a return and pay the levy to Revenue within 23 days of the end of an accounting period.


A chargeable person must file a return even if there is no DCPL liability arising during a particular accounting period.

Next: Accounting periods