Mr. Timmy Hennessy:

Some of the points raised by Enterprise Ireland in our discussions related to the fact that this was a highly competitive sector and, obviously, as concrete is a very bulky item, the vast majority of exports, I understand, do go to the United Kingdom.

If a product is outside the scope of the levy, it is also out of such scope if it is produced and sold domestically. If a concrete lintel is sold, therefore, within the Republic of Ireland it will not be subject to the levy. Equally, if it is exported to another jurisdiction, it will not be subject to the levy.