Insurance duty is imposed on contracts of General and Life insurance.
The duty is charged on the amount of the premium paid in relation to a contract that effects general insurance and on a policy of life insurance.
An exemption effective from the 1 July 2002 applies to Public Liability. Insurance premiums relating to separate policies in a distinct sum for public liability insurance and the public liability component of an insurance package provided this component is separately itemised on the policy.
For further information please click on the appropriate link at the right of this page. |  |
|
Downloading pdf documents