PART 9 LEVIES

Overview: Levies

This Part imposes a number of levies. The levies are imposed on cash cards, combined cards, debit cards, credit card accounts and charge cards, life and non-life insurance premiums, health insurers, pension schemes, “section 84” loans and on certain financial institutions.

Additional Guidance Notes entitled “Stamp Duty on Financial Cards” in relation to the operation of sections 123, 123A, 123B and 124 are also available on the Revenue website www.revenue.ie.

Section 123 Cash cards

Summary

The section only applies to statements that are required to be delivered for accounting periods ending (or deemed to end) on or before 31 December 2005 - for later years see section 123B.

Relevant Date: Finance Act 2014