Health Insurance (Amendment) and Health (Provision of Menopause Products) Act 2024

Amendment of section 125A of Stamp Duties Consolidation Act 1999

10. 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 2025 and on or before 31 March 2025—

(i) €35 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for non advanced cover,

(ii) €140 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for advanced cover,

(iii) €105 in respect of an insured person aged 18 years or over insured under a relevant contract which provides for non advanced cover, and

(iv) €420 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 2025—

(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.”.