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Title_of_text

Long-Term Care Insurance (Relief at Source) Regulations 2001 (S.I. No. 130 of 2001).

Main Region

First Region

Ireland
Medical care and sickness benefit
2001-04-05
National
Regulation, Decree, Ordinance

Second Region

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
    --

Serial region

    Serial title
    Printed separately
    Page range
    8p.