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Older persons

  1. Overview
  2. Tax credits for older persons
  3. Disposing of assets and giving gifts and inheritance
  4. Nursing home care
  5. Deposit Interest Retention Tax (DIRT)
  6. Taxable social welfare income
  7. Pay Related Social Insurance (PRSI) and Universal Social Charge (USC)

Nursing home care

If you or your spouse or civil partner need nursing home care, there are schemes you can apply for.

Nursing Home Expenses Relief

You can claim tax relief on the nursing home expenses you pay for.

Nursing Home (Fair Deal) Loan Scheme

The Nursing Home, or Fair Deal Loan Scheme is run by the Health Service Executive (HSE). The scheme offers financial support to people who need long-term nursing home care. See the Nursing home (Fair Deal) Loan Scheme section for more information.

Exemption relating to medical expenses of incapacitated persons

You may be permanently incapacitated due to physical or mental illness. If you are, any gift or inheritance you receive to pay your medical expenses is exempt from Gift and Inheritance Tax. This can include the cost of your nursing home care.

You can learn more about this exemption in Exemption for qualifying expenses related to physical or intellectual disability.

Next: Deposit Interest Retention Tax (DIRT)

Published: 04 April 2022 Print this page

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