Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

If one excluded blocks, for example, this would have a greater impact on house building here and there would still be lintels, sills, and the buying of slabs if one was not using joists, which would be impacted by the levy. One could then have captured all the export slabs. I will leave this issue at that as the rationale is clear. Obviously, the Government did not want these companies to have to charge more to a non-domestic market and, therefore, they were excluded.

On the technicalities of this, the supply of the material is very important even when it is not sold and is transferred from one company to another. I do not know if it exists now but I know that in the past it did, whereby companies were involved in precast concrete and had a concrete plant on-site where these products would be manufactured on-site. One might have two companies, however, because the company that was manufacturing concrete was both supplying the domestic market within the hinterland of where it was located and was supplying the market for the precast slabs. Where one company, even though it is under the same umbrella as another company, sells concrete to that other company which is located on the exact same site, does a charge exist?