Filing returns and making payments
Payment and filing dates
The chargeable person must submit a return and pay the levy to Revenue within 23 days of the end of an accounting period.
The Defective Concrete Products Levy (DCPL) Return should contain:
- the Open Market Value of liable concrete products supplied in an accounting period
- and
- the amount of levy due.
The chargeable person must file a DCPL Return for all accounting periods.
Note
The chargeable person must file a return even if there is no DCPL liability arising during an accounting period. For further information, please see When does a first supply arise.
Next: How to file a DCPL return