The 2% levy, stamp duty, on non-life insurance premiums applies to most categories of non-life insurance business. The exceptions are re-insurance, voluntary health insurance, marine, aviation and transit insurance and export credit insurance.
I understand insurance companies pay this levy en bloc to the Revenue Commissioners and that, therefore, there is no official breakdown of the total yield attributable to each chargeable category.
The total yield from the non-life levy for each of the past five years and the estimated outturn for 2002 is as follows: