The purpose of the donation fund is to allow for patients or family members who are satisfied with the care which was provided for a patient's long term care and wish to surrender all or part of a repayment to help those less fortunate. Any donations made under this provision are completely voluntary.
Section 11 of the Health (Repayment Scheme) Act 2006 allows the Health Service Executive to establish a donation fund to enable those due a repayment, or anyone who wishes to do so, to donate money which will be used specifically for improvements in the public health services for elderly persons and persons with disabilities, the costs of which are non-recurring. All such donations will be exempt from capital acquisition tax and any probate tax liability.
The fund will be monitored and audited to ensure that the money is used appropriately and for the purposes for which it was intended. Reports on the operation of this fund will also be laid before the Houses of the Oireachtas.