Health Insurance (Amendment) Act 2018

Amendment of section 125A of Stamp Duties Consolidation Act 1999

7. Section 125A of the Stamp Duties Consolidation Act 1999 is amended by the substitution of the following definition for the definition of “specified rate”:

“ ‘specified rate’ means—

(a) in respect of relevant contracts renewed or entered into on or after 1 April 2018 and on or before 31 March 2019—

(i) €59 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for non-advanced cover,

(ii) €148 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for advanced cover,

(iii) €177 in respect of an insured person aged 18 years or over insured under a relevant contract which provides for non-advanced cover, and

(iv) €444 in respect of an insured person aged 18 years or over insured under a relevant contract which provides for advanced cover,

and

(b) in respect of relevant contracts renewed or entered into on or after 1 April 2019—

(i) €59 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for non-advanced cover,

(ii) €148 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for advanced cover,

(iii) €177 in respect of an insured person aged 18 years or over insured under a relevant contract which provides for non-advanced cover, and

(iv) €444 in respect of an insured person aged 18 years or over insured under a relevant contract which provides for advanced cover.”.