Filing returns and making payments
Overview
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.
Note
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.
Note
A chargeable person must file a return even if there is no DCPL liability arising during a particular accounting period.
Next: Accounting periods