John O'Leary
Question:69 Mr. O'Leary asked the Minister for Finance if he will give details of tax reliefs available to families of patients in private nursing homes; and if he has any proposals to change the legislation in this regard.
Vol. 413 No. 6
69 Mr. O'Leary asked the Minister for Finance if he will give details of tax reliefs available to families of patients in private nursing homes; and if he has any proposals to change the legislation in this regard.
Section 12, Finance Act, 1967, provides relief for expenses incurred for maintenance or treatment in a private nursing home. For the relief to apply the following conditions must be met: the nursing home must be approved by the Minister for Health for the purposes of section 54 of the Health Act, 1970 or by the Minister for Finance after consultation with the Minister for Health; the stay in the nursing home must be necessitated by "an ailment, injury, infirmity, defect or disability". A stay in a nursing home for routine maternity care would not be covered; and the maintenance or treatment costs must not be reimbursed from any source directly or indirectly to the individual.