Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Exactly. There are two companies, which will happen numerous times. I do not know if they are still operating but I know of a company that was doing that. If companies are supplying to the domestic market because they have their concrete wagons on-site, they will have a separate company set up. They are invoicing internally. Therefore, the concrete that is used on sills, lintels and kerbs would be subject to the tax.