Taxes Consolidation Act 1997 section 531AAQ

Application of Part 18E

Section 531AAQ sets out the commencement date for the defective concrete products levy and includes an anti-avoidance rule to prevent connected persons from arranging early supplies to circumvent the levy.

• The defective concrete products levy (DCPL) applies to the first supply of a concrete product on or after 1 September 2023.
• Where the first supply of a concrete product took place before 1 September 2023, the levy does not apply to that product.
• An anti-avoidance rule targets arrangements between connected persons designed to bring forward the first supply date to before 1 September 2023 in order to avoid the levy.
• Where such avoidance arrangements exist, they are disregarded and the levy applies as if the arrangements had not been entered into.