Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 16

Concrete works

Schedule 3 paragraph 16 applies the reduced rate of VAT to supplies of ready-to-pour concrete and standard concrete building blocks.

• Ready-to-pour concrete qualifies for the reduced VAT rate, but supplies made under the margin scheme are excluded.
• Concrete blocks that comply with the Irish Standard specification I.S. EN 771-3: 2011+A1:2015 also qualify for the reduced rate.
• The margin scheme exclusion applies equally to concrete blocks, so second-hand block supplies under that scheme are charged at the standard rate.
• The paragraph was substituted by the Finance Act 2025 and previously amended by the Finance (No. 2) Act 2013.