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Dáil

Health Insurance (Amendment) Bill 2025: Financial Resolution

Summary

Finance Resolution to amend stamp duty on health insurance contracts from January 2026, with the exact rates to be set in the implementing Bill.

Bill Health Insurance (Amendment) Bill 2025
Enacted

No. 68 of 2025 ›

I move:

That Section 125A of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999) be amended, in subsection (1), to provide for the specified rate of stamp duty in respect of an insured person in respect of relevant contracts renewed or entered into on or after 1st January, 2026, and on or before 31st March, 2026, and on or after 1st April, 2026, in the manner and to the extent specified in the Act giving effect to this Resolution.

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