Taxes Consolidation Act 1997 section 531AAJB

Repayment of defective concrete products levy

Section 531AAJB sets out the requirements for claiming a repayment of the defective concrete products levy paid on ready-to-pour concrete used in the manufacture of precast concrete products during the period 1 September 2023 to 31 December 2023.

• A specified person who used ready-to-pour concrete to manufacture precast concrete products between 1 September and 31 December 2023 may claim a refund of any defective concrete products levy paid on that concrete, provided they comply with the requirements of the section and the claim exceeds €125 in total.
• The claim must be made on the Revenue-prescribed DCPL repayment claim form within four calendar months of 31 December 2023 (i.e. on or before 30 April 2024), supported by VAT invoices, levy charging documents, and such other documentary evidence as Revenue may require to verify that the concrete was used in precast concrete manufacturing.
• A person who claims a refund in respect of concrete not used in the manufacture of precast concrete products, or who makes an incorrect or fraudulent claim, is liable to a penalty of up to €4,000 per claim and must repay any refund received, and may also be guilty of a criminal offence under the section.
• Where Revenue determines that a penalty is due, they must notify the person in writing, and the person may appeal the determination to the Appeal Commissioners within 30 days; any refund paid by Revenue is treated as an overpayment of tax for the purposes of section 960H(2).