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IRL-2001-R-59078
Breadcrumb
Title_of_text
Long-Term Care Insurance (Relief at Source) Regulations 2001 (S.I. No. 130 of 2001).
Main Region
First Region
Country(ies)
Ireland
Subjects (Classification)
Medical care and sickness benefit
Adopted on (Date of text)
2001-04-05
Scope of text
National
Type of legislation (Type of text)
Regulation, Decree, Ordinance
Second Region
Abstract/Citation
Relates to scheme of tax relief at source for long-term care insurance premiums introduced in the Finance Act 2001. Makes provision for procedure whereby insurers register with Revenue for the purposes of the scheme and may recover from Revenue amounts which have been deducted by persons paying long-term care insurance premiums which qualify for tax relief. Also provides for the making of annual information returns by insurers in relation to contracts of insurance. Finally, enables the validity of any claim for repayment to be checked.
Entry dates region
Date of entry into force
2001-04-06
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Serial region
Serial title
Printed separately
Page range
8p.