Taxes Consolidation Act 1997 section 531AAH

Charging of defective concrete products levy

Section 531AAH sets out the charging provisions for the defective concrete products levy, including the circumstances in which a first supply arises, and the documentation and record-keeping obligations that apply when a chargeable person makes a first supply of a concrete product.

• The defective concrete products levy is charged on the first supply of a concrete product by a chargeable person, who is accountable for and liable to pay the levy on the supply date; the levy does not arise on any second or subsequent supply of the same product.
• A chargeable supply arises where a concrete product within scope is sold or transferred in the course of a business in the State, assigned for use in another business, or used for private or business purposes in the State, including products sourced from outside the State.
• Where the supply is made to another person, the chargeable person must issue a document stating the levy amount, the supply date and the chargeable person's name; where the supply is a self-supply or application to own use, a record of the levy amount and supply date must be made.
• A chargeable person who fails to issue the required document or make the required record is liable to a penalty of up to €500 for each failure, and a chargeable person who fails to charge and pay the levy is liable to pay the levy due together with a penalty of up to €4,000.