Miscellaneous

Other Items Liable to Stamp Duty

Financial Cards (ATM, Debit, Credit card)

Bills of Exchange (including cheques): €0.50

Policies of Insurance (Non-Life)

Per Policy:€1

Non-Life Insurance Levy on premiums

Section 125 of the SDCA imposes a levy of 3% on the gross amount received by an insurer in respect of certain non-life insurance premiums. The exceptions are re-insurance, voluntary health insurance, marine, aviation and transit insurance, export credit insurance and certain dental insurance contracts.

The 3% levy applies to premiums received on or after 1 June 2009 in respect of offers of insurance or notices of renewal of insurance issued by an insurer on or after 8 April 2009. In relation to notices of renewal or offers of insurance issued prior to 8 April 2009, a 2% levy applies.

The Non-Life Insurance Levy on premiums will be collected in conjunction with the Contribution to the Insurance Compensation Fund. A pdffillable return form (PDF, 303KB) encompassing both the 2% Contribution and the 3% Duty is available.

Please note that the first returns will be due on or before 25th April 2012.

Insurance Compensation Fund

The Minister for Finance has appointedExternal link the Revenue Commissioners to collect the appropriate contribution (section 6 of the Insurance Act 1964 as amended by section 7 of the Insurance (Amendment) Act 2011) to be paid to the Fund.

Further information regarding the contribution is available from the Central BankExternal link.

The Contribution to the Fund will be collected in conjunction with the existing Non-Life Insurance Levy on premiums. A pdffillable return form (PDF, 303KB) encompassing both the 2% Contribution and the 3% Duty is available.

Please note that the first returns will be due on or before 25th April 2012.

Life Assurance Levy on premiums

Section 124B of the SDCA provides for a levy of 1% on life assurance premiums. For each quarter, commencing with the quarter ending on 30 September 2009, an insurer must deliver to the Revenue Commissioners a statement showing the assessable amount for the insurer for the quarter. The statement must be accompanied by the amount of stamp duty payable.

Levy on health insurers

Finance Act 2013 amended section 125A of the SDCA to provide for an increased levy on health insurers.

1 January 2013 - 30 March 2013
Age Rate
Aged less than 18 years €95
Aged 18 years or over €285
After 30 March 2013
Age Non-advanced cover Advanced Cover
Aged less than 18 years €100 €120
Aged 18 years or over €290 €350

Pension levy

Updated: April 2014


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