Revenue E-Brief

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Revenue E-Brief Issue 20/2015, 02 February 2015

Levy on Authorised Insurers - Health Insurance (Amendment) Act 2014 changes

Section 125A of the Stamp Duties Consolidation Act, 1999 provides for a levy on health insurers in respect of health insurance contracts.

This eBrief advises that the Health Insurance (Amendment) Act 2014 has amended the rates of stamp duty levy payable by authorised insurers in respect of health insurance contracts renewed or entered into on or after 1 March 2015. The Table in Paragraph 9.5 of Part 9 of the Revenue Stamp Duty Manual has been amended to include the amended rates.

02 February 2015