Revenue eBrief No. 112/24

05 April 2024

Section 125A Health Insurance Levy

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 Section 125A Health Insurance Levy, Stamp Duty - Tax and Duty Manual provides guidance on the operation of Section 125A. This manual has been rewritten to provide comprehensive guidance on the operation of the levy.