I finally got an answer from the Dept of Health and Children. The levy is charged by the Dept on to the health insurance companies - not on to individuals. The companies divide it up among its members or not, depending on their decision to pass it on or not. Therefore, despite it NOT being signed into law, the consumer has to pay it. If the European Courts throw it out (as being unlawful/unjust), the Dept refunds the health insurance companies and if they decide to refund it back to the individuals, that's the health insurance companies decision. They could decide not to pass it back and keep it! From talking to Quinn Healthcare, if it goes their way, it would appear that they will not be passing it back as I was informed, they already paid for the legal challenge to risk equilisation. Hibernian have said they will refund it.