Paul Kehoe (Wexford, Fine Gael)
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Question 223: To ask the Minister for Finance the percentage which goes towards Government levies and taxes when a person pays their car insurance; when this levy and tax was introduced; what it goes toward; the amount of revenue which was raised each year in 2000, 2001, 2002, 2003, 2004 and 2005; and if he will make a statement on the matter. [17332/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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There is a 2% stamp duty that is charged on most non-life insurance premiums and is part of the normal stamp duty system. The exceptions are re-insurance, voluntary health insurance, marine, aviation and transit insurance and export credit insurance. It was introduced in 1982. The yield over recent years has been—

It is not possible to distinguish between the different types of insurance business within the yield from the non-life levy. The purpose of the non-life levy is to broaden the stamp duty base while maintaining low direct tax rates.