The Minister for Finance announced in the Budget that a new Defective Concrete Products Levy will be introduced in April 2023. This levy will be self-assessed and administered by the Revenue Commissioners. The list of types and standards of concrete products subject to the Levy were set out on budget day and can be found at gov.ie - Budget 2023: Taxation Measures (www.gov.ie) Further information in respect of this measure will be available on the publication of the Finance Bill.
Costings of the TAMS schemes will be reviewed by my Department to assess the impact of the levy.