192C Exemption in respect of payments of State support

Summary

This section was inserted by section 48 of the Nursing Homes Support Scheme Act 2009 (No.15 of 2009) and exempts from income tax payments made by the Health Service Executive (HSE) under that Act in respect of a person in long-term care.

Details

(3) The terms “care services” and “State support” have the same meanings in this section as they have in the Nursing Homes Support Scheme Act 2009. Care services is defined in that Act as long term residential care services while State support is defined as a payment made by the HSE in accordance with the Nursing Homes Support scheme following an application for such support to assist a person in meeting the cost of care services.

(1) A person in receipt of care services provided under the Nursing Homes Support Scheme Act 2009 is exempt from income tax in respect of State support provided to that person by way of payments made by the HSE to a nursing home. Such payments are not to be taken into account in computing the person’s income for the purposes of the Income Tax Acts.

(2) Payments made to a nursing home by the HSE under the Nursing Homes Support Scheme are to be paid without deduction of income tax.

Relevant Date: Finance Act 2021