Taxes Consolidation Act 1997 Schedule 36

Types and Standards of Concrete Product for the Purposes of Part 18E

Schedule 36 lists the Harmonised European Standards that identify the types of concrete masonry unit subject to the defective concrete products levy under Part 18E.

• The schedule specifies two categories of concrete masonry unit that fall within limb (a)(ii) of the definition of "concrete product" in section 531AAG.
• The first standard is EN 771-3:2011+A1:2015, covering aggregate concrete masonry units made from dense and lightweight aggregates.
• The second standard is EN 771-4:2011+A1:2015, covering autoclaved aerated concrete masonry units.
• Both standards are Harmonised European Standards as published in the Official Journal of the European Union (OJ No. L88, 4.4.2011, p.5), or any adopted national version of those standards.