Taxes Consolidation Act 1997 section 531AAJ

Obligation to register

Section 531AAJ sets out the registration obligations for chargeable persons under the defective concrete products levy.

• Every chargeable person must register with Revenue before making a first supply of a concrete product.
• Registration requires the person's name, tax reference number and business address.
• A person who ceases to be a chargeable person must notify Revenue in writing or electronically, specifying the date of cessation.
• Revenue is required to keep and maintain a register of all chargeable persons for the purposes of the levy.