Do you want to access the full text of articles?

Please see our digital edition archive for the full text of articles.

Alternatively:

If you are a Chartered Accountants Ireland member, please visit the RIS service where Accountancy Ireland is available free of charge via the EBSCO databases.

If you are an Accountancy Ireland subscriber (i.e. you pay each year to receive your copy of Accountancy Ireland) please contact our Subscriptions Department quoting your subscription number and include details of the article you want.

All other users should enquire from their local public or college library about accessing full text Accountancy Ireland articles.


Health Tax or Stealth Tax?

Author: David Fennell

In December 2008 the Health Insurance (Miscellaneous Provisions) Bill 2008 was published. The stated objective of the Bill is to fill the void created by the Supreme Court’s ruling in July 2008 that the risk equalisation scheme in the health insurance market was ultra vires. David Fennell takes a look at the tax measures contained in the Bill.

For full text please see our digital edition archive.