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Updated to 23 October 2025 (Act No. 10 of 2025 and S.I. No. 506 of 2025)

Health Contributions Act 1979
No. 4 of 1979

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-8 6 April 1979 Health Contributions Act, 1979 (Commencement) Order 1979 (S.I. No. 106 of 1979), art. 4
S. 9(1) 4 April 1979 Health Contributions Act, 1979 (Commencement) Order 1979 (S.I. No. 106 of 1979), art. 3
Ss. 9(2)-(5) 6 April 1979 Health Contributions Act, 1979 (Commencement) Order 1979 (S.I. No. 106 of 1979), art. 4
Ss. 10-20 6 April 1979 Health Contributions Act, 1979 (Commencement) Order 1979 (S.I. No. 106 of 1979), art. 4

Amendments and other effects

How Affected Affecting Provision
Repealed with saver 34/2010, s. 15(1), (2), (5)
S.1 def. "Act of 1997" ins. 10/2009, ss. 12(1)(a), 12(6)
S.1 def. "reckonable earnings" ins 10/2009, ss. 12(1)(a), 12(6)
S.1 def. "reckonable emoluments" ins 10/2009, ss. 12(1)(a), 12(6)
S.1 def. "reckonable income" ins 10/2009, ss. 12(1)(a), 12(6)
S.1 def. "Regulations of 2001" ins 10/2009, ss. 12(1)(a), 12(6)
S.1 am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S.1, def. of "emoluments" am. 4/2003 ss. 1 (4), 20 (a)
S.2 repealed 10/2009, ss. 12(1)(b), 12(6)
S. 4 am. 21/2008, ss. 1(2), 8
S. 4 affected by agreement S.I. No. 552 of 2008, arts. 2, 2 (of agreement)
S.4A s. ins. 10/2009, ss. 12(1)(c), 12(6)
S. 5 deduction of contributions of liable relative for purposes of s. 346 of No. 26 of 2005 S.I. No. 142 of 2007, arts. 2, 251(1)(b)(iv)
S. 5 assessment of spouse's earnings - jobseeker's allowance, pre-retirement allowance, disability allowance and farm assist S.I. No. 142 of 2007, arts. 2, 153(4)(d)
S. 5 earnings disregard for contributions Widow's (non-contributory) pension and Widower's (non-contributory) pension S.I. No. 142 of 2007, arts. 2, 149(3)(b)
S. 5 earnings disregard for contributions - State pension (non-contributory) S.I. No. 142 of 2007, arts. 2, 148(3)(b)
S. 5 assessment of claimant's earnings - jobseeker's allowance and farm assist contributions under s. 5 S.I. No. 142 of 2007, arts. 2, 145(4)(d)
S.5 applied S.I. No. 142 of 2007, arts. 2, 57(5)(d)
S.5, exempt in cert. circs. 5/1990, s.10 (c)
S.5 variation of health contribution rate and income ceiling under S. I. No. 104 of 1987, reg. 2
  S. I. No. 105 of 1987, reg. 2
S.5(1)(a) am. 10/2009, ss. 12(1)(d)(i), 12(6)
  3/1999, s.33 (1) (3)
S.5 (1) (b), applic. rstrct. 27/1993, ss. 10 (8), 304
S.5 (1) (b) exempt. 8/1986, s.8 (c)
  2/1987, s.6 (c)
S.5 (1) (b), substit. prosp. 4/1994, s.34 (1) (a) (2)
S. 5(1)(a) rate varied S.I. No. 104 of 1987, reg. 2
S. 5(1)(a) rate confirmed S.I. No. 108 of 1979, reg. 2
S.5(1A) substit. 10/2009, ss. 12(1)(d)(ii), 12(6)
S. 5 (1A) subsec. ins. 36/2006, s. 13(1)(a)
S.5 (1B) substit. 10/2009, ss. 12(1)(d)(ii), 12(6)
S. 5 (1B) subsec. ins. 36/2006, s. 13(1)(a)
S.5 (2) sum varied S.I. No. 77 of 1990, art. 2
  S.I. No. 50 of 1988, reg. 2
  S.I. No. 105 of 1987, reg. 2
  S.I. No. 71 of 1986, reg. 2
  S.I. No. 93 of 1985, reg. 2
  S.I. No. 88 of 1984, reg. 2
  S.I. No. 86 of 1983, reg. 2
  S.I. No. 79 of 1982, reg. 2
  S. I. No. 79 of 1982, reg. 2
  S. I. No. 50 of 1988, art. 2
  S. I. No. 67 of 1989, reg. 2
  S.I. No. 113 of 1981, reg. 2
  S.I. No. 88 of 1980, reg. 2
  S.I. No. 108 of 1979, reg. 3
S.5 (2) del. 15/1991, ss. 8 (a), 11 (3)
S.6 variation of health contribution rate and income ceiling under S. I. No. 104 of 1987, reg. 2
  S. I. No. 105 of 1987, reg. 2
S.6(1) am. 10/2009, ss. 12(1)(e)(i), 12(6)
  3/1999, s.33 (1) (3)
S. 6(1) rate varied S.I. No. 104 of 1987, reg. 2
S. 6(1) rate confirmed S.I. No. 108 of 1979, reg. 2
S.6(1A) substit. 10/2009, ss. 12(1)(e)(ii), 12(6)
S. 6(1A) subsec. ins. 36/2006, s. 13(1)(b)
S.6(1B) substit. 10/2009, ss. 12(1)(e)(ii), 12(6)
S. 6(1B) subsec. ins. 36/2006, s. 13(1)(b)
S.6 (2) sum varied S.I. No. 77 of 1990, art. 2
  S.I. No. 50 of 1988, reg. 2
  S.I. No. 93 of 1985, reg. 2
  S.I. No. 86 of 1983, reg. 2
  S.I. No. 79 of 1982, reg. 2
  S. I. No. 79 of 1982, reg. 2
  S. I. No. 50 of 1988, art. 2
  S. I. No. 67 of 1989, reg. 2
  S.I. No. 105 of 1987, reg. 2
  S.I. No. 71 of 1986, reg. 2
  S.I. No. 88 of 1984, reg. 2
  S.I. No. 113 of 1981, reg. 2
  S.I. No. 88 of 1980, reg. 2
  S.I. No. 108 of 1979, reg. 3
S.6 (2) del. 15/1991, ss. 8 (b), 11 (3)
S.6 (3) am. 41/2003, s.14 (a) (b)
S.6 (3), subsec. ins. 4/2003, ss. 1 (4), 20 (b)
S.6 (7) am. 3/1999, s.33 (1) (3)
S.7 repealed 10/2009, ss. 12(1)(f), 12(6)
S. 7 substit. 36/2006, s. 13(1)(c)
S. 7 rate varied S.I. No. 104 of 1987, reg. 2
S.7 variation of health contribution rate and income ceiling under S. I. No. 104 of 1987, reg. 2
  S. I. No. 105 of 1987, reg. 2
S. 7 rate confirmed S.I. No. 108 of 1979, reg. 2
S.7A, new s. 4/1994, s.34 (1) (b) (2)
S.7A am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S.7A, s. 3/1995, s.24 (1) (a) (2)
S.7A (1) (a) am. 7/1996, s.45 (1) (a) (3)
  10/1997, s.38 (1) (a) (i) (2)
  6/1998, s.26 (1) (a) (2)
  3/1999, s.33 (2) (a) (3)
  4/2000, s.34 (1) (a) (2)
  5/2001, s.39 (1) (2)
  41/2004, s.8 (1) (a) (2)
  30/2005, s.13 (1) (a) (2)
  36/2006, s. 13(1)(d)(i)(I)
  40/2007, s. 8(1)(a)(i)
S.7A (1) (b) am. 10/1997, s.38 (1) (a) (ii) (2)
  7/1996, s.45 (1) (b) (3)
  6/1998, s.26 (1) (b) (2)
  3/1999, s.33 (2) (b) (3)
  4/2000, s.34 (1) (b) (2)
  5/2001, ss. 38 (1) (2), 39
  41/2004, s.8 (1) (b) (2)
  30/2005, s.13 (1) (b) (2)
  36/2006, s. 13(1)(d)(i)(II)
  40/2007, s. 8(1)(a)(ii)
S.7A (1) (c) (d), pars. substit. 10/1997, s.38 (1) (a) (iii) (2)
S.7A (2) am. 7/1996, s.45 (1) (c) (3)
  10/1997, s.38 (1) (b) (2)
  6/1998, s.26 (1) (c) (2)
  3/1999, s.33 (2) (c) (3)
  36/2006, s. 13(1)(d)(ii)
  40/2007, s. 8(1)(b)
S.7A (2), am. prosp. 4/2000, s.34 (1) (c) (2)
  5/2001, ss. 38 (1) (2), 39
  41/2004, s.8 (1) (c) (2)
S.7A (3), subsec. ins. 8/2002, ss. 16, 17 (3), sch. pt. 3 (1)
S.7B, new. s. 9/2004, s.20
S.7C s. ins. 10/2009, ss. 12(1)(g), 12(6)
S.7D s. ins. 10/2009, ss. 12(1)(g), 12(6)
S.7E s. ins. 10/2009, ss. 12(1)(g), 12(6)
S.8 amended S.I. No. 77 of 1990, art. 2
  S.I. No. 50 of 1988, reg. 2
  S. I. No. 79 of 1982, reg. 2
  S. I. No. 50 of 1988, art. 2
  S. I. No. 67 of 1989, reg. 2
  S.I. No. 113 of 1981, reg. 2
S.8 rates or sums specified varied S. I. No. 104 of 1987, reg. 2
  S. I. No. 105 of 1987, reg. 2
  S. I. No. 71 of 1986, art. 2
  S. I. No. 93 of 1985, reg. 2
  S.I. No. 88 of 1984, reg. 2
  S.I. No. 86 of 1983, reg. 2
  S.I. No. 88 of 1980, reg. 2
S.8 del. 15/1991, ss. 8 (c), 11 (3)
S. 8 sum varied S.I. No. 79 of 1982, reg. 2
  S.I. No. 108 of 1979, reg. 3
S.9 (3) (4) del. 15/1991, ss. 8 (d), 11 (3)
S.9 (5) am. 15/1991, ss. 8 (d), 11 (3)
S.10 (1), subsec. substit. 4/2003, ss. 1 (4), 20 (c) (i)
S.10 (3) (a) (i), subpar. substit. 4/2003, ss. 1 (4), 20 (c) (ii)
S.11 (1) (b) am. 7/1996, s.45 (2) (3)
S.11 (2), subsec. substit. 3/1995, s.24 (1)(b)(2)
S.17 am. 15/1991, ss. 8 (e), 11 (3)

SIs made under the Act

SectionSIs made under the Act
S. 2 Health Contributions (Amendment) Regulations 1988 (S.I. No. 51 of 1988)
  Health Contributions Regulations 1979 (S.I. No. 107 of 1987)
  Health Contributions (Amendment) Regulations 1983 (S.I. No. 55 of 1983)
  Health Contributions (Amendment) Regulations 1980 (S.I. No. 87 of 1980)
  Health Contributions (Amendment) Regulations 1980 (S.I. No. 87 of 1980)
  Health Contributions Regulations 1979 (S.I. No. 107 of 1979)
S. 7A Health Contributions (Refunds) Regulations 2005 (S.I. No. 85 of 2005)
S. 9(1) Health Contributions (Rate of Contribution and Yearly Reckonable Income) (Confirmation and Variation) Regulations 1979 (S.I. No. 108) of 1987)
  Health Contributions (Yearly Reckonable Income) (Variation) Regulations 1981 (S.I. No 113 of 1981)
  Health Contributions (Rate of Contribution and Yearly Reckonable Income) (Confirmation and Variation) Regulations 1979 (S.I. No. 108 of 1979)
S. 9(2) Health Contributions (Rate) Regulations 1987 (S.I. No. 104 of 1987)
S. 9(3) Health Contributions (Yearly Reckonable Income) (Variation) Regulations 1990 (S.I. No. 77 of 1990)
  Health Contributions (Yearly Reckonable Income) (Variation) Regulations 1989 (S.I. No. 67 of 1989)
  Health Contributions (Yearly Reckonable Income) (Variation) Regulations 1988 (S.I. No. 50 of 1988)
  Health Contributions (Yearly Reckonable Income) (Variation) Regulations 1987 (S.I. No. 105 of 1987)
  Health Contributions (Yearly Reckonable Income) (Variation) Regulations 1986 (S.I. No. 71 of 1986)
  Health Contributions (Yearly Reckonable Income) (Variation) Regulations 1985 (S.I. No. 93 of 1985)
  Health Contributions (Yearly Reckonable Income) (Variation) Regulations 1984 (S.I. No. 88 of 1984)
  Health Contributions (Yearly Reckonable Income) (Variation) Regulations 1983 (S.I. No. 86 of 1983)
  Health Contributions (Yearly Reckonable Income) (Variation) Regulations 1982 (S.I. No. 79 of 1982)
  Health Contributions (Yearly Reckonable Income) (Variation) Regulations 1981 (S.I. No. 113 of 1981)
  Health Contributions (Yearly Reckonable Income) (Variation) Regulations 1980 (S.I. No. 88 of 1980)
  Health Contributions (Yearly Reckonable Income) (Variation) Regulations 1980 (S.I. No. 88 of 1980)
S. 9(5) Health Contributions (Yearly Reckonable Income) (Variation) Regulations 1981 (S.I. No. 113 of 1981)
S. 10 Health Contributions (Amendment) Regulations 2003 (S.I. No. 719 of 2003)
  Health Contributions (Amendment) Regulations, 1999 (S.I. No. 81 of 1999)
  Health Contributions (Amendment) Regulations 1989 (S.I. No. 70 of 1989)
  Health Contributions (Amendment) Regulations 1988 (S.I. No. 51 of 1988)
  Health Contributions (Amendment) Regulations 1986 (S.I. No. 102 of 1986)
  Health Contributions (Amendment) Regulations 1985 (S.I. No. 233 of 1985)
  Health Contributions (Amendment) Regulations 1984 (S.I. No. 73 of 1984)
  Health Contributions (Amendment) Regulations 1983 (S.I. No. 55 of 1983)
  Health Contributions Regulations 1979 (S.I. No. 107 of 1987)
S. 13 Health Contributions (Amendment) Regulations 2005 (S.I. No. 109 of 2005)
  Health Contributions (Amendment) Regulations 1986 (S.I. No. 102 of 1986)
  Health Contributions (Amendment) Regulations 1985 (S.I. No. 233 of 1985)
  Health Contributions Regulations 1979 (S.I. No. 107 of 1987)
S. 19 Health Contributions Act, 1979 (Commencement) Order 1979 (S.I. No. 106 of 1987)