PART 18E

Defective Concrete Products Levy

531AAG. Interpretation (Part 18E)

In this Part—

“accounting period” means the period from 1 September 2023 to 31 December 2023 and thereafter a period of 6 months, the first such period beginning on 1 January 2024;

“chargeable person” means a person who makes the first supply of a concrete product;

‘chargeable supply’, in relation to a concrete product, means—

(a) the supply, within the meaning of paragraph (a) of the definition in this section of “supply”, of a concrete product by a person in the course of any business carried on in the State by the person,

(b) the supply, within the meaning of paragraph (b) of the said definition of “supply”, of a concrete product by a person in the State, or

(c) the supply, within the meaning of paragraph (c) of the said definition of “supply”, of a concrete product by a person in the State;

“concrete” means material formed by mixing cement, coarse and fine aggregate and water, with or without the incorporation of admixtures, additions or fibres, which develops its properties by hydration;

“concrete product” means—

(a) a product that—

(i) contains concrete, and

(ii) is of a type that is required to comply with the standard specified in column (1) of Schedule 36, the title description of which is set out in column (2) of that Schedule opposite the reference to that product type in column (1),

or

(b) concrete that is ready to pour and which is of a kind specified in paragraph 16(1) of Part 4 of Schedule 3 to the Value-Added Tax Consolidation Act 2010 and to which section 46(1)(c) of that Act applies;

“connected persons” has the same meaning as in section 10;

“defective concrete products levy” has the meaning assigned to it by section 531AAH;

“electronic means” has the same meaning as in section 917EA(1);

“first supply” means a chargeable supply of a concrete product where a previous chargeable supply of that concrete product has not occurred;

“linking documents” has the same meaning as in section 886(1);

“records” has the same meaning as in section 886(1);

“self-assessment” means an assessment by a chargeable person, or a person acting under the authority of a chargeable person, of the amount of defective concrete products levy payable by the chargeable person in respect of an accounting period;

“supply”, in relation to a concrete product, means—

(a) the transfer of ownership of a concrete product by agreement or sale,

(b) the assignment of a concrete product for use in a business other than by way of a transfer by agreement or sale as referred to in paragraph (a), or

(c) the private use, or the use in the course of a business, in the State of a concrete product;

“supply date” means the date of the first supply of a concrete product.