Dáil Éireann Debate, Tuesday - 23 January 2024
210. Deputy Paul Kehoe asked the Minister for Finance whether the amendment on further clarification to the 2023 concrete levy to exclude the value of pouring concrete used in precast products from the scope of the levy was introduced on 1 January 2024; whether a refund scheme has been opened for the interim period to the end of 2023; and if he will make a statement on the matter. [2553/24]
View answerThe Finance Act 2023 provided for a number of amendments to DCPL. Firstly, and as I announced on 6 September 2023, ready to pour concrete used in the manufacture of precast concrete products was removed from the charge of the levy with effect from 1 January 2024. A precast concrete manufacturer is required to make a declaration to the ready to pour concrete supplier that the ready to pour concrete that the manufacturer is acquiring or using will be utilised in the manufacture of precast concrete products.
Secondly, the amendments provided for the operation of a repayment scheme for the levy paid on ready to pour concrete, where that concrete was utilised in the manufacturing of precast concrete products between the levy coming into operation on 1 September 2023 and 31 December 2023. A precast concrete manufacturer will make a claim for a refund to Revenue, for the repayment of any such levy paid on ready to pour concrete used for the production of precast concrete products. A claim may be made within four months of 31 December 2023.
The declaration and repayment can be made in respect of ready to pour concrete utilised for precast concrete products. It does not apply to concrete cast in-situ on sites.
It is important to note that pre-cast concrete products are not within the scope of the levy, and therefore the levy does not apply on supplies of such products. As of 1 January 2024, the DCPL applies to pouring concrete which is not utilised in the manufacture of pre-cast products and to two forms of concrete block (as detailed in Schedule 36 of the Taxes Consolidation Act 1997).
Further information on the DCPL, including the obligations of a chargeable person, is available on the Revenue website at: www.revenue.ie/en/self-assessment-and-self-employment/dcpl/index.aspx.
