Insurance contract tax raised from 9% to 14% for non-'responsible' supplementary health policies

Article 19 of the 2014 Social Security Financing Act created a 14% rate of the special tax on insurance contracts (Article 1001 of the General Tax Code, 2° ter) for individual or group supplementary health insurance contracts that do not meet the 'solidarity and responsible' contract conditions. These contracts had previously been taxed at 9%. The share corresponding to 5 points is allocated to the national health insurance fund. The rate applies to premiums falling due from 1 January 2014. The measure came from an amendment by Gérard Bapt, rapporteur of the National Assembly social affairs committee.