531AAJB.  Repayment of defective concrete products levy

(1) Where ready to pour concrete was utilised by a specified person in the manufacture of precast concrete products in the accounting period from 1 September 2023 to 31 December 2023, the specified person may make a claim to the Revenue Commissioners for a refund in the amount of the defective concrete products levy paid in respect of the ready to pour concrete.

(2) Subject to subsection (4), where a person making a claim under subsection (1)—

(a) establishes to the satisfaction of the Revenue Commissioners that—

(i) the person is a specified person, and

(ii) the person has utilised ready to pour concrete in the manufacture of precast concrete products in the accounting period from 1 September 2023 to 31 December 2023,

and

(b) has complied with the conditions specified in this section,

the person shall be entitled to be refunded an amount equal to the defective concrete products levy paid in respect of the ready to pour concrete referred to in paragraph (a)(ii).

(3)(a) A claim under subsection (1) shall be made by completing a form prescribed by the Revenue Commissioners.

(b) The form prescribed under paragraph (a) shall include—

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

(ii) the name of the chargeable person,

(iii) the date of supply of the ready to pour concrete in respect of which the claim is being made,

(iv) the amount of the refund being claimed,

(v) a declaration that the particulars shown on the form are correct and complete, and

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

(c) A person shall provide the following, in respect of the ready to pour concrete in respect of which a claim is made under subsection (1), with the form prescribed under paragraph (a):

(i) the invoices or other documents, issued or given to the specified person for the purposes of Chapter 2 of Part 9 of the Value-Added Tax Consolidation Act 2010, in respect of each first supply;

(ii) the document issued under section 531AAH(3) or record made under section 531AAH(4), as the case may be, in respect of each such first supply.

(d) If requested to do so by the Revenue Commissioners, a 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 claim is made was used in the manufacture of precast concrete products.

(4) A refund under subsection (2) shall not be made unless the claim is made within four calendar months of the end of the accounting period referred to in that subsection.

(5) A person who—

(a) makes a claim, under this section, for a refund in respect of ready to pour concrete which was not used in the manufacture of precast concrete products, or

(b) makes an incorrect or fraudulent claim under this section, shall be liable—

(i) to a penalty not exceeding €4,000 for each such claim, and

(ii) to pay to the Revenue Commissioners an amount equal to the amount the person received as a refund.

(6) A claim under subsection (1) shall be made only in respect of outlay involving a total amount of more than €125.

(7) 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 claim or statement, or knowingly or wilfully furnishes any incorrect information, in connection with the operation of this section or a claim 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 claim or statement, or knowingly or wilfully furnish any incorrect information in connection with the operation of this section or a claim 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.

(8) Any amount payable by the Revenue Commissioners to a specified person by virtue of this section shall be deemed to be an overpayment of tax, for the purposes of section 960H(2).

(9)(a) Where a Revenue officer determines that a person is liable under subsection (5), 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.