Health Insurance (Amendment) Act 2020
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Amendment of section 125A of Stamp Duties Consolidation Act 1999 | ||
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5. 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 2020 and on or before 31 March 2021— | ||
(i) €52 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for non-advanced cover, | ||
(ii) €150 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for advanced cover, | ||
(iii) €157 in respect of an insured person aged 18 years or over insured under a relevant contract which provides for non-advanced cover, and | ||
(iv) €449 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 2021— | ||
(i) €52 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for non-advanced cover, | ||
(ii) €150 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for advanced cover, | ||
(iii) €157 in respect of an insured person aged 18 years or over insured under a relevant contract which provides for non-advanced cover, and | ||
(iv) €449 in respect of an insured person aged 18 years or over insured under a relevant contract which provides for advanced cover.”. |