531AAJB Repayment of defective concrete products levy

Summary

This section sets out the requirements for a specified person to make a claim for a refund of the defective concrete products levy paid on ready to pour concrete used in the manufacture of precast concrete products in the period 1 September to 31 December 2023.

Details

(1) A specified person may make a claim for a refund of any defective concrete products levy paid on ready to pour concrete used in the manufacture of precast concrete products in the accounting period 1 September 2023 to 31 December 2023.

(2) Subject to the time limit of making a claim under this section, where a person makes a claim under subsection (1) and satisfies Revenue that they are a specified person, that used the ready to pour concrete in the manufacture of precast concrete products in the accounting period 1 September 2023 to 31 December 2023 and has complied with the provisions of this section, that person shall be entitled to a repayment of any such levy incurred.

(3)(a) & (b) A claim under subsection (1) shall be made on a form prescribed by Revenue which contains—

• the specified persons tax reference number, name and address (including Eircode)
• the name of the chargeable person
• the supply date of the ready to pour concrete
• the amount of the refund being claimed
• a declaration that the information on the form is correct and complete, and
• any other information as Revenue may prescribe.

(3)(c) A person shall also provide, for each supply, the invoices or other documents issued under Chapter 2 of Part 9 of the Value-Added Tax Consolidation Act 2010. A person shall also provide any documents issued under section 531AAH (3) and 531AAH(4), that is, the document issued for the purposes of charging the levy.

(3)(d) Where requested by the Revenue Commissioners a specified person must provide documentary evidence to satisfy the Revenue Commissioners that the supply of ready to pour concrete, in respect of which a claim is made, was used in the manufacture of precast concrete products.

(4) A claim for a refund must be made within four calendar months of the end of the accounting period, that is, 31 December 2023.

(5) A person who makes a claim under this section in relation to ready to pour concrete not used in the manufacture of precast concrete products or who makes an incorrect or fraudulent claim under this section shall be liable to a penalty not exceeding €4,000 per claim and to repay the amount of the refund received.

(6) A refund under this section can only be claimed on 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 –

• knowingly or wilfully delivers an incorrect claim or statement or knowingly or wilfully furnishes any incorrect information in connection with this section or a claim 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 claim or statement or to furnish any incorrect information knowingly or wilfully in connection with this section or a claim made under subsection (1).

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.

(8) Any amount payable by the Revenue Commissioners shall be deemed to be an overpayment of tax for the purposes of 960H(2).

(9) Where a person is liable under subsection (5) a Revenue officer shall notify them in writing. A person may appeal any determination made under this subsection to the Appeals Commissioners within 30 days after the date of the determination. The reference to the Taxes Act in paragraph (a) of the definition of “Acts” in section 949A shall be taken as including this section.

Relevant Date: Finance Act 2024