We are aware that in the United Kingdom, employers' liability compulsory insurance legislation is in place. As regards other EU countries, the position is somewhat more complex. The Deloitte & Touche Management Consultants Report on Insurance Costs in Ireland (1996) stated that the continental countries differ so much from Ireland and the UK, in these respects, that it is difficult to make meaningful comparisons. While this reference is to comparisons of premium levels, the report pointed out that in some EU countries medical expenses are largely, or even totally, provided for by the state. Where such arrangements are in place, it seems that they may operate through partial recoverability against employers, but they do have implications in relation to the level of taxes on employment.
Question No. 62 answered with Question No. 59.