531AAJA.  First supply of ready to pour concrete to specified person

(1) A specified person may make a declaration, satisfying the requirements specified in subsection (3), to a chargeable person in respect of—

(a) the first supply of ready to pour concrete that will be utilised in the manufacture of precast concrete products, or

(b) so much of the first supply of ready to pour concrete as will be so utilised.

(2) Where a declaration made under subsection (1) is made to the chargeable person concerned, the defective concrete products levy shall not be chargeable on the first supply or so much of that first supply as is utilised for the manufacture of precast concrete products, as the case may be, in respect of which the declaration is made.

(3) A declaration made under subsection (1) shall—

(a) be in respect of the first supply of ready to pour concrete supplied in an accounting period commencing on or after 1 January 2024,

(b) be in a form prescribed by the Revenue Commissioners, and

(c) include the following:

(i) the name, address (including the Eircode) and tax reference number of the specified person;

(ii) the name, address (including the Eircode) and tax reference number of the chargeable person;

(iii) the delivery address (including the Eircode) for the ready to pour concrete in respect of which the declaration is being made;

(iv) the date of supply of the ready to pour concrete in respect of which the declaration is being made;

(v) the amount of ready to pour concrete, in cubic metres, in respect of which the declaration is being made;

(vi) the open market value of the ready to pour concrete in respect of which the declaration is being made;

(vii) a declaration that the supply of ready to pour concrete in respect of which the declaration is being made is to be used in the manufacture of a precast concrete product;

(viii) a declaration that the particulars shown on the form are correct and complete;

(ix) such other information as the Revenue Commissioners may prescribe.

(4) Where requested to do so by the Revenue Commissioners, a specified person shall produce such documentary evidence as is necessary to verify to the satisfaction of the Revenue Commissioners that the ready to pour concrete in respect of which a declaration was made was used in the manufacture of precast concrete products.

(5) A chargeable person shall retain an original declaration provided to them by a specified person.

(6) A specified person shall retain a copy of a declaration provided by them to a chargeable person.

(7) Where ready to pour concrete is supplied to a person without the defective concrete products levy having been charged, levied and paid on the concrete as a result of a false, incorrect or misleading declaration having been made by the person under subsection (1) in respect of the concrete, the person shall be liable—

(a) to a penalty not exceeding €4,000, and

(b) to pay to the Revenue Commissioners an amount equal to the amount of the defective concrete products levy which would have been chargeable for the ready to pour concrete if a false, incorrect or misleading declaration had not been made.

(8) A person shall, without prejudice to any other penalty to which the person may be liable, be guilty of an offence under this section if the person—

(a) knowingly or wilfully delivers any incorrect declaration or statement, or knowingly or wilfully furnishes any incorrect information, in connection with the operation of this section or a declaration under subsection (1) in relation to any person, or

(b) knowingly aids, abets, assists, incites, or induces another person to make or deliver knowingly or wilfully any incorrect declaration or statement, or knowingly or wilfully furnish any incorrect information, in connection with the operation of this section or a declaration under subsection (1) in relation to any person,

and the provisions of subsections (3) to (10) of section 1078, and section 1079, shall, with any necessary modifications, apply for the purposes of this subsection as they apply for the purposes of offences in relation to tax within the meaning of section 1078.

(9)(a) Where a Revenue officer determines that a person is liable under subsection (7), the Revenue officer shall notify the person in writing accordingly.

(b) A person aggrieved by a determination under paragraph (a), may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date on the notification of the determination.

(c) The reference to the Tax Acts in paragraph (a) of the definition of “Acts” in section 949A shall be read as including a reference to this section.