45A.—(1) Notwithstanding section 45(6), a person in one of the following categories and who is ordinarily resident in the State also shall have full eligibility for the services under this Part:

(a) persons who, on or after 1 January 2009, attain or have attained the age of 70 years, whose gross income does not exceed the relevant income limit and who—

(i) make an application to the Health Service Executive in such form as it may consider appropriate, and

(ii) receive confirmation from the Health Service Executive that they have full eligibility for services under this Part because they have attained the age of 70 years, are ordinarily resident in the State and their gross income does not exceed the relevant gross income limit, so long as their gross income does not exceed that relevant limit;

(b) F57[…]

(i) if the surviving persons have attained the age of 70 years at the time of the death,

(ii) if the death occurred on or after 1 January 2009, and

(iii) for a period of 3 years after the death, so long as their gross income does not exceed the gross income limit set out in paragraph (b) of subsection (2) during that period;

and

(c) dependants of the persons referred to in paragraph (a) or section 45(5A).

F58[(1A) Where—

(a) a person—

(i) was married to another person until that other person’s death,

(ii) was living with another person as a married couple until that other person’s death, or

(iii) was a civil partner as respects another person until that other person’s death,

(b) the death of the other person occurred on or after 1 January 2014, and

(c) the surviving person had attained the age of 70 years at the time of the death of that other person,

the gross income limit applicable to the surviving person in the 3 years following the death of that other person shall—

(i) as respects the period commencing on 1 January 2014 and ending on the day before the relevant date be €900 per week, not including the income from the portion of his or her savings or similar investments whose capital value does not exceed €72,000, and

(ii) as respects the period commencing on the relevant date be €1,050 per week, not including the income from the portion of his or her savings or similar investments whose capital value does not exceed €72,000,

but such gross income limit shall apply only as respects such part of the 3 year period as the surviving person is not married, is not living together with another person as a married couple, or does not have a civil partner.]

(2) The Health Service Executive shall provide any necessary supports to any person in the making of an application under subsection (1) where, by reason of any incapacity, such person requests such assistance.

F59[(3) The gross income limits for the purposes of this section and section 45(5A) are the following:

(a) in respect of the period commencing on 1 January 2014 and ending on the day before the relevant date—

(i) if a person—

(I) is not married,

(II) is not living together with another person as a married couple, and

(III) does not have a civil partner,

his or her gross income limit is €500 per week, not including the income from the portion of the person’s savings or similar investments whose capital value does not exceed €36,000, and

(ii) if persons—

(I) are married,

(II) live together as a married couple, or

(III) are civil partners as respects each other,

their combined gross income limit is €900 per week, not including the income from the portion of their savings or similar investments whose capital value does not exceed €72,000,

and

(b) in respect of the period commencing on the relevant date—

(i) if a person—

(I) is not married,

(II) is not living together with another person as a married couple, and

(III) does not have a civil partner,

his or her gross income limit is €550 per week, not including the income from the portion of the person’s savings or similar investments whose capital value does not exceed €36,000, and

(ii) if persons—

(I) are married,

(II) live together as a married couple, or

(III) are civil partners as respects each other,

their combined gross income limit is €1,050 per week, not including the income from the portion of their savings or similar investments whose capital value does not exceed €72,000.]

(4) The Minister shall, on 1 September of every year, review the most recent information on the consumer price index made available by the Central Statistics Office, and may, with the consent of the Minister for Finance, by regulations to take effect on 1 January next following that review, F60[increase or decrease] the gross income limits specified for the purposes of this section and section 45(5A) to reflect any F60[increase or decrease] in that index.

F61[(5) In the calculation of the gross income of a person for the purposes of this section and section 45(5A), all gross income from all sources is to be included except for the gross income arising from the following sources of income and any subsequent income from the investment of the monies arising from the sources referred to in paragraphs (a) to (e):

(a) compensation awards to persons under the Hepatitis C Compensation Tribunal Acts 1997 to 2006;

(b) compensation awards by way of the Residential Institutions Redress Board established under section 3 of the Residential Institutions Redress Act 2002;

(c) prescribed repayments referred to in section 8(2) of the Health (Repayment Scheme) Act 2006;

(d) ex-gratia awards approved by the Lourdes Hospital Redress Board under the terms of the Lourdes Hospital Redress Scheme 2007;

(e) such other awards and payments prescribed in regulations made under subsection (7);

(f) relevant sums (within the meaning of section 216A of the Act of 1997) arising to the person (or the person’s spouse or civil partner) which qualify for relief under section 216A of the Act of 1997.]

(6) F61[Subject to subsection (5)(f), in the calculation of] gross income for the purposes of this section and section 45(5A), income will not be imputed from property (whether a family home, a holiday home or any other property), unless it is rented, and only the net rental income will be included as income, calculated as gross income, less any cost necessarily incurred associated with the rental of the property.

(7) The Minister may make regulations prescribing a class or classes of payments not coming within paragraphs (a) to (d) of subsection (5) but which the Minister considers to be made for a similar purpose as those made under those paragraphs.]

F62[(8) In this section—

F63["Act of 1997" means the Taxes Consolidation Act 1997.]

"civil partner" has the same meaning as it has in the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;

"relevant date" means the date on which section 2 of the Health (General Practitioner Service and Alteration of Criteria for Eligibility) Act 2020 comes into operation.]