Revenue eBrief No. 184/23

17 August 2023

Guidance on the Defective Concrete Products Levy

Tax and Duty Manual Part 18E-00-01– Guidance on the Defective Concrete Products Levy (DCPL) has been updated for the inclusion of Appendices I – IV which provide details on:

• registering for the DCPL,
• ceasing a DCPL registration, and
• re-registering for the DCPL.

The DCPL registration system is now available.