Stamp Duties Consolidation Act 1999 section 110

Certain health insurance contracts

Section 110 exempts health insurance contracts from stamp duty that would otherwise apply to non-life insurance policies.

• No stamp duty arises on a health insurance contract.
• "Health insurance contract" takes its meaning from section 2 of the Health Insurance Act 1994.
• The exemption removes these contracts from the €1 stamp duty that applies to non-life insurance policies.
• The relief applies automatically — no claim or election is required.