Revenue Note for Guidance

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Revenue Note for Guidance

Schedule 36

[Part 18E]

Types and Standards of Concrete Product for the Purposes of Part 18E

Schedule 36 sets out types of concrete product, as provided for in subparagraph (a)(ii) of the definition of “concrete product” in section 531AAG, which are subject to the defective concrete products levy.

Harmonised European Standard as referenced in the Official Journal of the European Union1 (or any adopted national version of such Harmonised European Standard)
(1)

Title Description






(2)

EN 771-3:2011+A1:2015

Specification for masonry units - Part 3: Aggregate concrete masonry units (Dense and lightweight aggregates)

EN 771-4:2011+A1:2015

Specification for masonry units - Part 4: Autoclaved aerated concrete masonry units

Relevant Date: Finance Act 2024

1 OJ No. L88, 4.4.2011, p.5