Health Insurance (Amendment) Act 2025

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Amendment of section 125A of Stamp Duties Consolidation Act 1999

7. Section 125A of the Stamp Duties Consolidation Act 1999 is amended, in subsection (1), 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 January 2026 and on or before 31 March 2026—

(i) €31 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for non-advanced cover,

(ii) €156 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for advanced cover,

(iii) €94 in respect of an insured person aged 18 years or over insured under a relevant contract which provides for non-advanced cover, and

(iv) €469 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 2026—

(i) €34 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for non-advanced cover,

(ii) €172 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for advanced cover,

(iii) €103 in respect of an insured person aged 18 years or over insured under a relevant contract which provides for non-advanced cover, and

(iv) €517 in respect of an insured person aged 18 years or over insured under a relevant contract which provides for advanced cover.”.