Nursing home (Fair Deal Scheme) loan
How is the loan repaid to Revenue?
When the loan is due to be repaid, the Health Service Executive (HSE) will inform Revenue of the:
- amount due
- date that it is due
- relevant accountable person or personal representative.
Revenue then contact the relevant accountable person or personal representative.
How to make a payment
Use myAccount and ROS to repay the loan online.
If you do not have access to online payments, Revenue will accept a bank draft made payable to the 'Collector-General'. Send the bank draft to the Collector-General's Division. The HSE Client ID of the person for whom the payment refers must accompany the bank draft.
Any money owed should be repaid to Revenue as soon as possible after the HSE issues a notice. The loan must be repaid within:
- twelve months of the date of death, if the person in care dies
- six months of the date of sale or transfer of the property on which there is a Charging Order. This is where the person in care transfers or sells the property during their lifetime.
Once Revenue receives payment within the above time limits, no interest is charged.
Further deferral of the loan payment
The repayment can be further deferred in certain cases. The decision on deferral application is dealt with by the HSE.
Distribution of the estate
When the person in nursing home care has died, the loan is due to be paid from their estate. The estate cannot be distributed before the loan is repaid, unless prior written consent is obtained from the HSE.
Assets of the relevant accountable person or personal representative
Revenue may pursue the relevant accountable person’s or personal representative's assets only:
- in the case of fraud
- where the relevant accountable person or personal representative distributes the estate without prior written consent from the HSE.
Next: Interest on late payments