Health insurance premiums

Tax Relief at Source (TRS)

TRS applies as a discount on all health insurance premiums. The relief available depends on whether or not the policy is for an adult or a child. For the purposes of this relief, a child is an individual under 21 years of age.

If the premium is paid for by you:

•  the TRS is given as a discount on the cost of the policy
• and
• you pay the cost of the premium, less this discount, to the health insurance provider.

If the premium is paid for by your employer:

• the TRS is given as a discount on the cost of the policy
• and
• your employer pays the cost of the premium, less this discount, to the health insurance provider.

The way in which TRS is granted on health insurance policies providing medical cover differs before, and after, 1 January 2026. 

Prior to 1 January 2026, a rate less than the standard rate of tax may have applied on health insurance policies providing certain medical cover. The lesser rate, if applied, depended on what medical cover the health insurance policy provided to you. The pre 1 January 2026 position will continue to apply to health insurance policies providing dental cover.

Next: Tax Relief at Source (TRS) from 1 January 2026