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

Summary

This section sets out the obligations placed on a specified person in respect of making a declaration on the acquisition of ready to pour concrete to be utilised or so much of the ready to pour concrete to be utilised in the production of precast concrete products.

Details

(1) A specified person may make a declaration, satisfying the requirement specified in subsection (3), to a chargeable person on the first supply of ready to pour concrete or any part of that supply to be used in the manufacture of precast concrete products.

(2) Where a declaration is made under subsection (1) the defective concrete products levy will not be chargeable on a first supply or so much of that first supply of ready to pour concrete that is utilised in the manufacture of precast concrete products, to which the declaration relates.

(3) A declaration under subsection (1) applies to first supplies on or after 1 January 2024 and must be in a form prescribed by Revenue and contain the following—

• the specified persons tax reference number, name and address (including Eircode)
• the chargeable persons tax reference number, name and address (including Eircode)
• the delivery address (including Eircode) for the ready to pour concrete
• the date of the supply of the ready to pour concrete
• the open market of the ready to pour concrete
• a declaration that the ready to pour concrete that the declaration relates to is to be used in the manufacture of a precast concrete product
• a declaration that the information provided is correct and complete
• any other information prescribed by the Revenue Commissioners.

(4) When requested by the Revenue Commissioners a specified person must provide any evidence required to satisfy the Revenue Commissioners that the supply of ready to pour concrete was so used in the manufacture of precast concrete products.

(5) A chargeable person must retain the original copy of the declaration provided by a specified person.

(6) A specified person must retain a copy of the declaration provided to a chargeable person.

(7) Where a specified person makes a false, incorrect or misleading declaration and the defective concrete products levy is not charged, levied or paid, that person shall be liable to a penalty not exceeding €4,000 and to pay the amount of the defective concrete products levy which would have been chargeable for the ready to pour concrete.

(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 –

• knowingly or wilfully delivers an incorrect declaration or statement or knowingly or wilfully furnishes any incorrect information in connection with this section or a declaration under subsection (1) in relation to any person, or
• knowingly aids, abets, assists, incites or induces another person to make or deliver knowingly or wilfully an incorrect declaration or statement or to furnish any incorrect information knowingly or wilfully in connection with this section or a declaration made under subsection (1).

(9) The provisions of subsections (3) to (10) of section 1078 and section 1079, with any necessary modifications, shall apply for the purposes of this subsection.

(10) Where a Revenue officer determines a person is liable under subsection (7), the Revenue officer shall notify them in writing. A person may appeal the determination made under this subsection to the Appeals Commissioners within 30 days after the date of the determination.

Relevant Date: Finance Act 2024