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.
Written Answers. - Taxation Matters.
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.
The relief for a stay in a nursing home comes within the general relief for health expenses. This relief applies to unreimbursed health expenses, with the exception of certain routine treatments, in excess of £50 for an individual or £100 for a family.
The question of changes in this area is one for consideration in a budgetary context.