Revenue Note for Guidance
This section sets out the registration obligations placed on chargeable persons.
(1) Every chargeable person is required to register with Revenue for the levy prior to making their first supply of an in scope concrete product.
(2) In order to register with Revenue for the purpose of the levy each chargeable person is required to provide the following information to Revenue –
(3) Every chargeable person register with Revenue for the levy must notify Revenue when they cease to be a chargeable person for the purpose of the levy, and they shall provide the date of such cessation.
(4) Revenue shall keep and maintain a register of all chargeable persons for the purpose of the levy.
Relevant Date: Finance Act 2024