Revenue eBrief No. 172/23

26 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 on how chargeable persons can register for the DCPL and make returns.