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Financial Supports Available

Nursing Homes Support Scheme (Fair Deal)

The Nursing Home Support Scheme, commonly known as Fair Deal, is a scheme of financial support for people who need long-term nursing home care. Under Fair Deal, you make a contribution towards the cost of your care and the State pays the balance. This applies whether the nursing home is public, private or voluntary.

Step 1

This is an application for a Care Needs Assessment. It identifies if you need long-term nursing home care.

Step 2

This is an application for State Support. It is used to complete the Financial Assessment which determines your contribution to your care (see further below) and corresponding level of financial assistance ("State Support"). Steps 1 and 2 must be completed by all applicants.

Step 3

This is an optional step which should be completed if you wish to apply for the Nursing Home Loan (this is termed "Ancillary State Support" in the legislation).

Your Contribution to Care

The Nursing Homes Support Scheme (Fair Deal) is administered by the HSE. Having looked at your income and assets, the Financial Assessment will work out your contribution to care. You will contribute 80% of your assessable income and 7.5% of the value of any assets per annum. However, the first €36,000 of your assets, or €72,000 for a couple, will not be counted at all in the financial assessment.

Where your assets include land and property in the State, the 7.5% contribution based on such assets may be deferred and collected from your estate. This is an optional Nursing Home Loan element of the scheme which is legally referred to as “Ancillary State Support”.


To learn more about the Nursing Home Support Scheme (Fair Deal), contact:

  • HSE: Call 1850 24 1850, go to their website – – or visit a local NHSS office (a full listing is provided on their website). Influencing policy decisions, using up-to-date evidence and advocacy
  • Department of Health: they have a section on their website dedicated to Fair Deal. Their FAQ section is particularly good. You can also visit and under ‘policy A – Z’ click ‘N’ for Nursing Home Support Scheme.


Tax Relief on Nursing Home Fees

If you require nursing home care and do not qualify, or do not wish to apply for financial support under the Nursing Home Support Scheme (Fair Deal), you can claim tax relief for nursing home fees under the general scheme for tax relief on certain medical expenses.

You can claim tax relief (Med 1 form) on nursing expenditure at your highest rate of tax (either 20% or 41%). If you are paying nursing home fees, you can get the tax relief – whether you are in the nursing home yourself or are paying for another person receiving nursing home care. Before 2007 this person had to have been a relative or dependent. A long-term resident in a nursing home who pays tax under PAYE can apply to have the expenses allowed in his or her tax credit certificate.

For more information, see Revenue’s information leaflet IT 6 Medical Expenses Relief. The nursing home must be on the Revenue list of approved hospitals and nursing homes, viewable on