Insurance premium tax

Resource type: Practice note

Status: Maintained

Jurisdiction: United Kingdom

Insurance premium tax (IPT) is a tax (authorised under European Community law) on the premium paid under taxable insurance contracts. It was introduced by the Finance Act 1994.

This note gives a general overview of IPT as it applies to practical issues commonly encountered by the practitioner.

Ray Smith, partner at Barlow, Lyde & Gilbert LLP

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  • Resource ID: 7-200-9364
  • Products:  PLC UK Construction, PLC UK Corporate, PLC UK Law Department, PLC UK Property, PLC UK Public Sector, PLC UK Tax
  • This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.
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