Revenue eBrief No. 228/23

20 October 2023

Defective Concrete Products Levy

Tax and Duty Manual 18E-00-01 - Guidance on the Defective Concrete Products Levy (DCPL) has been updated to confirm that autoclaved aerated concrete masonry units made to the standard EN 771-4:2011+A1:2015 are not currently within scope of the DCPL.