Revenue eBrief No. 293/24
02 December 2024
Stamp Duty Manual Part 9: Section 125A - Levy on authorised insurers
Section 125A of the Stamp Duties Consolidation Act (SDCA) 1999 provides for a Stamp Duty to be levied on certain health insurance contracts entered into between health insurers and their customers.
The Stamp Duty Manual Part 9 - Levy on authorised insurers has been amended to include the rates of the levy for accounting periods commencing on or after 1 April 2025, as provided for by section 10 of the Health Insurance (Amendment) and Health (Provision of Menopause Products) Act 2024, which was enacted on 11 November.