Revenue eBrief No. 144/24

22 May 2024

Stamp Duty Manual Part 9: section 125A Health Insurance Levy

Stamp Duty Manual Part 9 - section 125A - Health Insurance Levy provides guidance on the operation of section 125A of the Stamp Duties Consolidation Act (SDCA) 1999.  Section 125A provides for a stamp duty to be levied on certain health insurance contracts entered into between health insurers and their customers. 

The manual has been updated to confirm that only one levy is payable in relation to any 12-month period for each insured person (see Section 6 of the manual).