Ms Jacqueline O'Callaghan:

There is a couple of different aspects to the levy. Paragraph (a) applies where it is sale or a transfer within the State. Paragraph (b) is where it is assigned within the State, so maybe there is a group of companies that, while they do not sell the blocks, assign it across. It is at that point that the levy will apply to them. The levy will be applied at first use. Let us say a developer imports blocks from Northern Ireland, it will be when they are used within the State that the levy will apply.