Pearse Doherty (Donegal, Sinn Fein)
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299. To ask the Minister for Finance the estimated cost of abolishing the concrete blocks levy in 2026; and if he will make a statement on the matter. [31763/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Defective Concrete Products Levy (DCPL) is provided for in Part 18E of the Taxes Consolidation Act (TCA) 1997. The DCPL was introduced by section 99 of the Finance Act 2022, and was amended in section 93 of the Finance (No.2) Act 2023. The levy is calculated at 5% of the open market value of products within the charge of the levy on the date of their first supply. The concrete products within the scope of the levy are concrete that is ready to pour which is within the 13.5% VAT rate (excluding pouring concrete used in the production of precast products) and two types of masonry units which are required to comply with certain Harmonised European Standards as referenced in the Official Journal of the European Union (or any adopted national version of such Harmonised European Standard).

The levy has applied to the first supply of concrete products in scope since 1 September 2023.

I am advised by Revenue, that based on the Defective Concrete Products Levy (DCPL) collections for 2024, the latest year for which figures are available, the potential cost of abolishing this levy would be in the region of €24 million per annum. This estimated cost does not account for behavioural changes in 2026 or beyond.