Revenue eBrief No. 172/23
27 July 2023
Guidance on the Defective Concrete Products Levy - Part 18E TCA 1997
Revenue has published a new Tax and Duty Manual Part 18E-00-01 - Guidance on the Defective Concrete Products Levy (DCPL).
Part 18E and Schedule 36 of the Taxes Consolidation Act 1997 make provision for the DCPL.
The DCPL will apply, at a rate of 5% of the market value of concrete products within scope of the levy, at the point of first supply of those products within the State on or after 1 September 2023. Tax and Duty Manual Part 18E-00-01 provides general guidance on how the levy operates.
Further information will be published in the coming weeks, including how chargeable persons can register for the DCPL and make returns.