Revenue eBrief No. 215/24
12 August 2024
Stamp Duty Manual - section 125A SDCA 1999: Levy on authorised insurers
Section 125A of the Stamp Duties Consolidation Act (SDCA) 1999 provides for a levy to be charged on certain relevant health insurance contracts.
Tax and Duty Manual (TDM) ‘Part 9: Section 125A - Levy on authorised insurers’ has been updated in section 2 to correct an error in the rates of levy which were previously published relating to insurance contracts which are renewed or entered into on or after 1 April 2024.