Health Insurance Act 1994
Levy on registered undertakings.
17. — F115[(1) In this section,
" assessable amount ", in relation to a quarter, means the gross amount received by a registered undertaking by way of premiums in that quarter in respect of the health insurance business of the undertaking in the State on or after the establishment day, but excluding any amount—
(a) so received in the course of or by way of reinsurance, or
(b) so paid in respect of a stamp duty under section 125A of the Stamp Duties Consolidation Act 1999.]
(2) A registered undertaking shall, within 30 days from the end of the quarter following the establishment day and within 30 days from the end of each quarter thereafter, deliver to the Authority a statement in writing showing the assessable amount for that undertaking in respect of that quarter.
(3) There shall be charged on every statement delivered in pursuance of subsection (2) a levy of an amount equal to such percentage of the assessable amount shown therein as may be prescribed having regard to the costs and expenses referred to in subsection (4).
(4) The levy charged under subsection (3) on a statement delivered in pursuance of subsection (2) shall be paid by the undertaking concerned to the Authority upon delivery of the statement and the amount so paid shall be used by the Authority to defray the costs and expenses F116[…] incurred by it in the performance of its functions.
(5) There shall be furnished to the Authority by a registered undertaking such particulars as the Authority may deem necessary in relation to a statement under this section delivered by it to the Authority.
(6) In the case of failure by a registered undertaking to deliver a statement required under subsection (2) within the time specified in that subsection or of failure by a registered undertaking to pay any levy chargeable on such a statement on the delivery thereof, the undertaking shall be liable to pay, in addition to the levy, interest thereon at the rate of 15 per cent. per annum from the expiration of the quarter to which the statement relates until the day on which the levy is paid.
(7) An amount payable to the Authority under subsection (4) or (6) may be recovered by the Authority from the registered undertaking concerned as a simple contract debt in any court of competent jurisdiction.
Inserted (19.07.2009) by Health Insurance (Miscellaneous Provisions) Act 2009 (24/2009), s. 13, commenced on enactment.
Deleted (26.12.2012) by Health Insurance (Amendment) Act 2012 (45/2012), s. 16, commenced on enactment.
Power pursuant to section exercised (24.11.2014) by Health Insurance Act 1994 (Section 17) Levy Regulations 2014 (S.I. No. 528 of 2014).
Previous affecting provision: power pursuant to section exercised (17.11.2010) by Health Insurance Act 1994 (Information Returns) Regulations 2009 (S.I. No. 539 of 2010); revoked (24.11.2014) by Health Insurance Act 1994 (Section 17) Levy Regulations 2014 (S.I. No. 528 of 2014), reg. 4(b).
Previous affecting provision: subs. (4) amended (19.11.2001) by Health Insurance (Amendment) Act 2001 (17/2001), s. 13(e), S.I. No. 514 of 2001; deleted (26.12.2012) as per F-note above.
Previous affecting provision: power pursuant to section exercised (14.06.2001) by Health Insurance Act 1994 (Section 17) Levy Regulations 2001 (S.I. No. 255 of 2001); revoked (24.11.2014) by Health Insurance Act 1994 (Section 17) Levy Regulations 2014 (S.I. No. 528 of 2014), reg. 4(a).