The Second Schedule to the Nursing Homes (Subvention) Regulations, 1993, sets out the general rules for the assessment of means in respect of an application for a nursing home subvention. "Means" for the purposes of these regulations are the income and the imputed value of assets of a person in respect of whom a subvention is being sought and the income and imputed income of his or her spouse. Paragraph 2 of the second schedule provides that, in calculating the means of an applicant, a health board shall take all sources of income into account, including income from rentals. Means are assessed for this scheme to ensure that the available funding is directed at those older people who have the greatest need of financial assistance.