Choosing health insurance: community rating, waiting periods and switching

Everyone pays the same for the same plan, but starting at 35 or older adds 2% a year. How to compare plans, switch without losing cover, and the tax relief.

Private health insurance in Ireland is regulated so that insurers can't pick and choose customers. That makes comparing plans simpler than with most insurance, but a few rules affect what you pay and when you are covered.

The four principles

• Open enrolment: insurers must accept anyone who is ordinarily resident, whatever their age or health.
• Lifetime cover: as long as you pay, they can't refuse to renew.
• Community rating: everyone pays the same for the same plan, whatever their age or claims history. Children pay at least 50% less, and there can be lower rates for under-25s.
• Minimum benefits: inpatient plans must cover a minimum level of hospital, outpatient, maternity, convalescence and psychiatric care.

Starting late costs more

Lifetime community rating adds a loading (an extra charge) of 2% for each year you are over 34 when you first take out cover. The maximum is 20% (10 years). It stays with you. Earlier periods of cover count in your favour, and gaps of less than 13 weeks don't count against you. People moving to Ireland avoid the loading if they take out cover within nine months of arriving. For someone first buying a €1,800 plan at 41:

The tax relief is given as a discount on the premium, so you don't need to claim it unless your employer pays.

Waiting periods

On a first policy, or after a gap of more than 13 weeks, insurers can make you wait up to:

• 26 weeks for a new illness
• 5 years for a condition you already had
• 52 weeks for maternity

Accidents and injuries are covered from day one. Upgrading to a plan with better benefits can mean waiting up to 2 years for the extra cover.

Switching

Policies normally run for 12 months, with a 14-day cooling-off period at the start. If you move insurer within 13 weeks of the old policy ending, waiting periods you have already served carry over. Insurers can charge a fee for switching or cancelling mid-term, so it is usually best to switch at renewal. Before you do, check that the hospitals and consultants you would use are covered.

Comparing plans

• Start from the hospitals you would want to use, then compare plans that cover them.
• Look at the excess, and at which outpatient and day-to-day benefits you would actually use.
• Unreimbursed medical costs can still get 20% tax relief.

Work it out

• Compare your health insurance quotes →
• Health expenses relief →

Sources

• Revenue: Health expenses: what are qualifying expenses? (checked 16/10/2026)

General information, not tax advice. HeyPenny is not a tax agent.