F78[Assessment of means of a person who is not a member of a couple where the application for State support is made prior to the relevant day

1. (a) The means of a person who is not a member of a couple shall, subject to Part 3, be assessed on the basis of the rules in this Part.

(b) This Part applies to applications for State support made prior to the relevant day.]

Assessment of income

2. Assess the weekly income following the directions at steps A to E:

A. Establish the annual income of the person using the definition of “income”.

B. Deduct allowable deductions.

C. Divide amount produced by step B by 52 to establish net weekly income.

D. Take 80 per cent of amount produced by step C (net weekly income) which amount, unless step E applies, is the weekly assessed income.

E. Where applying the rule in step C produces a result whereby 20 per cent of net weekly income is less than the minimum retained income threshold, the weekly assessed income is the amount established by step C less the minimum retained income threshold.

Assessment of cash assets

3. Assess the weekly value of the cash assets by following the directions at steps A to F:

A. Establish all the cash assets of the person being assessed using the definition of “cash assets” and value each cash asset on the basis of the estimated market value.

B. Deduct from the estimated market value of each cash asset the amount of allowable deductions relating to that cash asset to produce the net value of each cash asset.

C. Aggregate all net values of cash assets established under step B.

D. Deduct general assets deductible amount from the amount produced by step C to produce annual assessed cash assets.

E. Take 5 per cent of the amount produced by step D to establish the amount of the annual assessed cash assets.

F. Divide amount produced by step E by 52 to produce weekly assessed cash assets.

Assessment of relevant assets

4. Assess the weekly value of the relevant assets by following the directions at steps A to F:

A. Establish all assets which are relevant assets using the definition of “relevant assets” of the person being assessed and value each relevant asset on the basis of the estimated market value.

B. Deduct from the estimated market value of each relevant asset the amount of allowable deductions relating to that relevant asset to produce the net value of each relevant asset.

C. Aggregate all net values of relevant assets to produce total net value of relevant assets.

D. If the general assets deductible amount has not been fully used in connection with the cash assets assessment apply unused balance by deducting the unused amount from total net value of relevant assets produced by step C.

E. Take 5 per cent of the amount produced by step D or, if step D does not apply, by Step C to produce the annual assessed relevant assets amount.

F. To establish assessed weekly value of relevant assets divide result of step E by 52.

Assessment of means of a person who is not a member of a couple where the application for State support is made on or after the relevant day

1. (a) The means of a person who is not a member of a couple shall, subject to Part 3, be assessed on the basis of the rules in this Part.

(b) This Part applies to applications for State support made on or after the relevant day.

F80[Assessment of income where no eligible rental income applicable

2. Where there is no eligible rental income, assess the weekly income by following the directions at steps A to E:

A. Establish the annual income of the person using the definition of "income".

B. Deduct allowable deductions.

C. Divide amount produced by step B by 52 to establish net weekly income.

D. Take 80 per cent of amount produced by step C (net weekly income) which amount, unless step E applies, is the weekly assessed income.

E. Where applying the rule in step D produces a result whereby 20 per cent of net weekly income is less than the minimum retained income threshold, the weekly assessed income is the amount established by step C less the minimum retained income threshold.]

F81[Assessment of income where eligible rental income applicable

2A. Where there is eligible rental income, assess the weekly income by following the directions at steps A to K:

A. Establish the annual income of the person using the definition of "income".

B. Deduct allowable deductions.

C. Divide amount produced by step B by 52.

D. Establish the annual eligible rental income of the person.

E. Deduct income tax required by law to be deducted or paid in respect of eligible rental income and in respect of which the applicant or any other person is not entitled to claim an exemption, relief or allowance or the repayment of tax already paid.

F. Divide amount produced by step E by 52.

G. Add amount produced by step C to amount produced by step F to establish net weekly income.

H. Take 80 per cent of amount produced by step C.

I. Take F82[0 per cent] of amount produced by step F.

J. Add amount produced by step H to amount produced by step I which amount, unless step K applies, is the weekly assessed income.

K. Where applying the rule in step J produces a result whereby the sum of 20 per cent of the amount produced by step C and F82[100 per cent] of the amount produced by step F is less than the minimum retained income threshold, the weekly assessed income is the amount established by step G less the minimum retained income threshold.]

Assessment of cash assets

3. Assess the weekly value of the cash assets by following the directions at steps A to F:

A. Establish all the cash assets of the person being assessed using the definition of "cash assets" and value each cash asset on the basis of the estimated market value.

B. Deduct from the estimated market value of each cash asset the amount of allowable deductions relating to that cash asset to produce the net value of each cash asset.

C. Aggregate all net values of cash assets established under step B.

F83[CA. Where the person is entitled to the proceeds of sale deductible amount, deduct proceeds of sale deductible amount from the amount produced by step C.]

F84[D. Deduct general assets deductible amount from the amount produced by step C or, if step CA applies, from the amount produced by step CA, to produce annual assessed cash assets.]

E. Take 7.5 per cent of the amount produced by step D to establish the amount of the annual assessed cash assets.

F. Divide amount produced by step E by 52 to produce weekly assessed cash assets.

Assessment of relevant assets

4. Assess the weekly value of the relevant assets by following the directions at steps A to F:

A. Establish all assets which are relevant assets using the definition of "relevant assets" of the person being assessed and value each relevant asset on the basis of the estimated market value.

B. Deduct from the estimated market value of each relevant asset the amount of allowable deductions relating to that relevant asset to produce the net value of each relevant asset.

C. Aggregate all net values of relevant assets to produce total net value of relevant assets.

F83[CA. Where the person is entitled to the proceeds of sale deductible amount and the proceeds of sale deductible amount has not been fully used in connection with the cash assets assessment then apply the unused balance by deducting the unused amount from the total net value of relevant assets produced by step C.]

F84[D. If the general assets deductible amount has not been fully used in connection with the cash assets assessment then apply the unused balance by deducting the unused amount from total net value of relevant assets produced by step C or, if step CA applies, from the amount produced by step CA.]

E. Take 7.5 per cent of the amount produced by step D or, if step D does not apply, by step C to produce the annual assessed relevant assets amount.

F. To establish assessed weekly value of relevant assets divide result of step E by 52.]

F85[Assessment of means of a person who is a member of a couple where the application for State support is made prior to the relevant day

1.(a) The means of a person who is a member of a couple shall, subject to Part 3, be assessed on the basis of the rules in this Part.

(b) This Part applies to applications for State support made prior to the relevant day.]

Assessment of income

2. Assess the weekly income by following the directions at steps A to F:

A. Establish the annual income of the person and his or her partner using the definition of “income”.

B. From the annual income of each of those persons deduct allowable deductions applicable to that person’s income to establish net annual income of each member of the couple.

C. Aggregate the two net annual incomes established under step B.

D. Divide amount produced by step C by 52 to establish net weekly income.

E. Take 40 per cent of amount produced by step D and the amount established following that calculation is, unless step F applies, the weekly assessed income.

F. Where applying the rule in step E produces a result whereby 60 per cent of net weekly income is less than the minimum retained income threshold, the weekly assessed income is the amount established by step D less the amount which is the minimum retained income threshold.

Assessment of cash assets

3. Assess the weekly value of the cash assets by following the directions at steps A to G:

A. Establish all the cash assets of the person to whom the assessment relates and his or her partner using the definition of “cash assets” and value each cash asset on the basis of the estimated market value.

B. Deduct from the estimated market value of each cash asset the amount of allowable deductions relating to that cash asset to produce net value of each cash asset.

C. Aggregate all net values of cash assets established under step B.

D. Deduct general assets deductible amount from the amount produced by step C to establish total assessed cash assets.

E. Take 5 per cent of the amount produced by step D to establish the amount of the annual assessed cash assets of the couple.

F. Divide amount established by step E by 2 to establish the amount of the annual assessed cash assets of the person in respect of whom the financial assessment is being carried out.

G. Divide amount established by step F by 52 to produce the assessed weekly cash assets of the person in respect of whom the financial assessment is being carried out.

Assessment of relevant assets

4. Assess the weekly value of the relevant assets by following the directions at steps A to G:

A. Establish all assets which are relevant assets of the person in respect of whom the financial assessment is being carried out and his or her partner using the definition of “relevant assets” and value each relevant asset on the basis of estimated market value.

B. Deduct from the estimated market value of each relevant asset the amount of allowable deductions relating to that relevant asset to produce the net value of each relevant asset.

C. Aggregate all net values of relevant assets established under step B.

D. If the general assets deductible amount has not been fully used in connection with the cash assets assessment then apply the unused balance by deducting the unused amount from the amount established by step C.

E. Take 5 per cent of the amount established by step D or, if step D does not apply, by Step C to establish the annual assessed relevant assets amount.

F. Divide amount established by step E by 2 to establish the amount of the annual assessed relevant assets of the person in respect of whom the financial assessment is being carried out.

G. Divide the amount established by step F by 52 to produce the assessed weekly value of relevant assets of the person in respect of whom the financial assessment is being carried out.

Assessment of means of a person who is a member of a couple where the application for State support is made on or after the relevant day

1. (a) The means of a person who is a member of a couple shall, subject to Part 3, be assessed on the basis of the rules in this Part.

(b) This Part applies to applications for State support made on or after the relevant day.

F87[Assessment of income where no eligible rental income applicable

2. Where there is no eligible rental income, assess the weekly income by following the directions at steps A to F:

A. Establish the annual income of the person and his or her partner using the definition of "income".

B. From the annual income of each of those persons deduct allowable deductions applicable to that person’s income to establish net annual income of each member of the couple.

C. Aggregate the two net annual incomes established under step B.

D. Divide amount produced by step C by 52 to establish net weekly income.

E. Take 40 per cent of amount produced by step D and the amount established following that calculation is, unless step F applies, the weekly assessed income.

F. Where applying the rule in step E produces a result whereby 60 per cent of net weekly income is less than the minimum retained income threshold, the weekly assessed income is the amount established by step D less the amount which is the minimum retained income threshold.]

F88[Assessment of income where eligible rental income applicable

2A. Where there is eligible rental income, assess the weekly income by following the directions at steps A to M:

A. Establish the annual income of the person and his or her partner using the definition of "income".

B. From the annual income of each of those persons deduct allowable deductions applicable to that person’s income.

C. Aggregate the two amounts produced by step B.

D. Divide amount produced by step C by 52.

E. Establish the amount of annual eligible rental income of the person and his or her partner.

F. From the annual eligible rental income of each of those persons deduct income tax required by law to be deducted or paid in respect of eligible rental income and in respect of which the applicant or any other person is not entitled to claim an exemption, relief or allowance or the repayment of tax already paid.

G. Aggregate the two amounts produced by step F.

H. Divide amount produced by step G by 52.

I. Add amount produced by step D to amount produced by step H to establish net weekly income.

J. Take 40 per cent of amount produced by step D.

K. Take F89[0 per cent] of amount produced by step H.

L. Add amount produced by step J to amount produced by step K which amount, unless step M applies, is the weekly assessed income.

M. Where applying the rule in step L produces a result whereby the sum of 60 per cent of the amount produced by step D and F89[100 per cent] of the amount produced by step H is less than the minimum retained income threshold, the weekly assessed income is the amount established by step I less the minimum retained income threshold.]

Assessment of cash assets

3. Assess the weekly value of the cash assets by following the directions at steps A to G:

A. Establish all the cash assets of the person to whom the assessment relates and his or her partner using the definition of "cash assets" and value each cash asset on the basis of the estimated market value.

B. Deduct from the estimated market value of each cash asset the amount of allowable deductions relating to that cash asset to produce net value of each cash asset.

C. Aggregate all net values of cash assets established under step B.

F90[CA. Where the person is entitled to the proceeds of sale deductible amount, deduct proceeds of sale deductible amount from the amount produced by step C.]

F91[D. Deduct general assets deductible amount from the amount produced by step C or, if step CA applies, from the amount produced by step CA, to establish total assessed cash assets.]

E. Take 7.5 per cent of the amount produced by step D to establish the amount of the annual assessed cash assets of the couple.

F. Divide amount established by step E by 2 to establish the amount of the annual assessed cash assets of the person in respect of whom the financial assessment is being carried out.

G. Divide amount established by step F by 52 to produce the assessed weekly cash assets of the person in respect of whom the financial assessment is being carried out.

Assessment of relevant assets

4. Assess the weekly value of the relevant assets by following the directions at steps A to G:

A. Establish all assets which are relevant assets of the person in respect of whom the financial assessment is being carried out and his or her partner using the definition of "relevant assets" and value each relevant asset on the basis of estimated market value.

B. Deduct from the estimated market value of each relevant asset the amount of allowable deductions relating to that relevant asset to produce the net value of each relevant asset.

C. Aggregate all net values of relevant assets established under step B.

F90[CA. Where the person is entitled to the proceeds of sale deductible amount and the proceeds of sale deductible amount has not been fully used in connection with the cash assets assessment then apply the unused balance by deducting the unused amount from the amount produced by step C.]

F91[D. If the general assets deductible amount has not been fully used in connection with the cash assets assessment then apply the unused balance by deducting the unused amount from the amount established by step C or, if step CA applies, from the amount established by step CA.]

E. Take 7.5 per cent of the amount established by step D or, if step D does not apply, by step C to establish the annual assessed relevant assets amount.

F. Divide amount established by step E by 2 to establish the amount of the annual assessed relevant assets of the person in respect of whom the financial assessment is being carried out.

G. Divide the amount established by step F by 52 to produce the assessed weekly value of relevant assets of the person in respect of whom the financial assessment is being carried out.]

1. In this Schedule—

“allowable deduction”—

(a) subject to paragraph 2 , in relation to income, means—

(i) income tax required by law to be deducted or paid from the income and in respect of which (other than as respects payments or expenses to which clauses (iv), (v) or (vi) refer) the applicant or any other person is not entitled to claim an exemption, relief or allowance or the repayment of tax already paid,

(ii) social insurance contributions,

(iii) levies required by law to be paid,

(iv) payments which—

(I) are paid in respect of interest on monies borrowed for the purchase, repair or improvement of the principal residence of the person, or

(II) are paid in respect of rent on the principal residence of the person concerned under an agreement entered into at arm’s length if, and only for so long as, there resides therein the person’s partner or a child under the age of 21 years of the person or the person’s partner,

less the amount of any relief from income tax which may be claimed in respect of such payments,

(v) health expenses to which section 469 of the Taxes Consolidation Act 1997 applies, less the amount of any relief from income tax which may be claimed by the applicant, the spouse of the applicant or a relative, F92[but for the purposes of this subparagraph any payments made by a person or his or her partner in respect of care services shall not be included],

(vi) payments made in respect of the maintenance of a child, a spouse or a former spouse under a separation agreement or pursuant to an order of a court of competent jurisdiction, less the amount of any relief from income tax which may be claimed in respect of such payments,

(vii) such other deduction as may be prescribed, under regulations made under section 36, for the purposes of this paragraph;

(b) subject to paragraphs 3 and 4, in relation to cash assets, means borrowings incurred specifically for the purchase of the asset concerned to the extent that such amount has not been repaid and in respect of which borrowings the Executive is satisfied that the purpose of incurring the borrowings was for the purpose of acquiring the asset concerned, and

(c) subject to paragraphs 3 and 4, in relation to relevant assets, means borrowings incurred specifically for the purchase, repair or improvement of the relevant asset concerned to the extent that such amount has not been repaid, and in respect of which borrowings the Executive is satisfied that the purpose of incurring the borrowings was for the purpose of the purchase, repair or improvement of the relevant asset concerned;

“assessed weekly means” means the aggregate of—

(a) weekly assessed income,

(b) weekly assessed cash assets, and

(c) assessed weekly value of relevant assets,

computed in accordance with, as appropriate, F93[Part 1, 1A, 2 or 2A of this Schedule]

“business” means a business carried on in the exercise of a trade, profession or vocation, but does not include a business carried on otherwise than for gain;

“cash assets” means—

(a) monies, whether held as currency or in an account with a financial institution,

(b) monies lent to another person which are repayable,

(c) shares, stocks, bonds, securities, and other financial instruments, and

(d) a transferred asset which is a cash asset,

in which in the case of an asset referred to in paragraphs (a) to (c) the person concerned has a beneficial interest and in the case of an asset referred to in paragraph (d) the person concerned had a beneficial interest;

F94[“eligible rental income“ means—

(a) any payments made to a person who is receiving care services or his or her partner in respect of rent under—

(i) a tenancy of the principal residence of the person who is receiving care services that is registered under Part 7 of the Residential Tenancies Act 2004, or

(ii) a tenancy of the principal residence of the person who is receiving care services where the principal residence is situated within the State and is a dwelling of a type described in any of paragraphs (b) to (e) or (g) to (i) of section 3(2) of that Act, in respect of a period beginning on or after the day on which section 84(3)(a) of the Act of 2022 comes into operation, and

(b) any payments made in respect of rent under a tenancy such as is mentioned in subparagraph (i) or (ii) of paragraph (a) in respect of a period beginning on or after the day on which section 84(3)(a) of the Act of 2022 comes into operation which the person whose means are being assessed would have been entitled to receive in the assessable period, but which by reason of a particular action having been taken by or on behalf of that person, a person other than the person whose means are being assessed has received, is receiving or will receive an amount of money or monies worth (whether by way of a single payment or a series of payments) and which action by the person whose means are being assessed occurred within 5 years of the date of first application for State support but does not include any such payments earned by a family successor in the course of running a family asset;]

“estimated market value” means—

(a) subject to paragraphs (b) and (c), the price the asset concerned would fetch on the open market on the date on which the application for State support is made subject to such conditions as might reasonably be calculated to obtain for the vendor of the asset the best price of the asset,

(b) in the case of a cash asset which comprises monies, the amount of such monies, converted to the currency of the State in the case where such monies are not held in the currency of the State, at the official conversion rate specified by the Central Bank of Ireland on the date the application for State support is made, and

(c) in the case of an asset not situated in a place the currency of which place is the currency of the State, by converting the value of such asset in the currency of the place where the asset is situated into the currency of the State at the official conversion rate specified by the Central Bank of Ireland on the date the application for State support is made;

F95[“family successor" means a person appointed under section 14A, 14F, 14G, 14H, 14K or 14L;]

“farm” means agricultural land, pasture and woodland, crops, trees and underwood growing thereon, farm buildings appropriate to the property and farm machinery, livestock and bloodstock thereon but excluding all residential property F96[, and a reference to a farm includes a reference to part of a farm];

“farming” includes dairy farming, livestock production, and the cultivation of grass, tillage, and other crops, including horticultural crops whether under protected cropping conditions or in the open;

“general assets deductible amount”—

(a) in the case of a person who is not a member of a couple, means—

(i) €36,000, or

(ii) the amount prescribed, under regulations made under section 36, for the purposes of this subparagraph,

whichever is the greater, and

(b) in the case of a couple, means—

(i) €72,000, or

(ii) the amount prescribed, under regulations made under section 36, for the purposes of this subparagraph,

whichever is the greater;

“income F94[(other than eligible rental income)]” means—

(a) income from an employment, trade, profession or vocation,

(b) rental income whether arising in the State or otherwise,

(c) income from holding of an office or directorship,

(d) income from a pension (whether under the social welfare code or otherwise),

(e) income whether in the nature of a benefit or allowance arising from social welfare, social insurance or other sources of a similar character,

(f) income from fees, commissions, dividends, interest, or income of a similar character,

(g) payments under a settlement, covenant, estate or a payment in respect of maintenance,

(h) income from royalties and annuities,

(i) transferred income of a character described in paragraphs (a) to (h), and

(j) such other forms of benefit as may be prescribed, under regulations made under section 36, for the purposes of this paragraph,

whether in money or monies worth and arising within the State or otherwise;

“minimum retained income threshold” means—

(a) for the purposes of the assessment of a person who is not a member of a couple, 20 per cent of the maximum weekly amount of State pension (Non-Contributory) at the date of the application for State support,

F92[(b) for the purposes of the assessment of a person who is a member of a couple—

(i) in a case where the partner of the person—

(I) is receiving financial support, the weekly assessed income of the partner, or

F97[(II) is habitually resident in a relevant facility or a nursing home, the amount of any contribution required to be paid by the partner pursuant to section 67C(1) of the Health Act 1970,]

together with 40 per cent of the maximum weekly amount of State pension (Non-Contributory) at the date of the application for State support,

(ii) in any other case, the maximum weekly amount of State pension (Non-Contributory) together with 20 per cent of the maximum weekly amount of State pension (Non-Contributory) at the date of the application for State support;]

“principal residence” means the principal private residence of a person and includes land which the person has for his or her own occupation and enjoyment with that residence as its garden or grounds up to an area (exclusive of the dwelling house) not exceeding one acre;

F96["proceeds of sale" has the meaning assigned to it by paragraph 10D(d);]

F96["proceeds of sale deductible amount" means, subject to paragraphs 10A to 10D—

(a) in the case where, following the sale of the person’s interest in a principal residence—

(i) the person or his or her partner purchases an interest in a principal residence, and

(ii) the purchase price of the principal residence is less than the proceeds of sale,

an amount equal to the difference between the purchase price and the proceeds of sale,

(b) in the case where, following the sale of the person’s interest in a principal residence—

(i) the person or his or her partner acquires an interest in a principal residence for no consideration, or a relevant asset of the relevant person or his or her partner becomes the principal residence, and

(ii) the estimated market value of the principal residence (less any borrowings referred to in paragraph (c) of the definition of "allowable deduction" which relate to the principal residence) is less than the proceeds of sale,

an amount equal to the difference between the estimated market value of the principal residence (less any borrowings referred to in paragraph (c) of the definition of "allowable deduction" which relate to the principal residence) and the proceeds of sale, or

(c) in any other case, an amount equal to the proceeds of sale;]

F96["purchase price" has the meaning assigned to it by paragraph 10D(d);]

“relevant assets” means all forms of property whether situated in the State or not other than cash assets, including, options and incorporeal property generally in which the relevant person has a beneficial interest including transferred assets which would have been relevant assets if not transferred;

F95[“relevant business" means—

(a) the business or an interest in a business carried on by a sole trader or by a partnership, including any land, building, machinery or plant used wholly or mainly for the purpose of the business, or

(b) where a business is carried on by a company, the unquoted shares in or securities of the company,

and a reference to a relevant business includes a reference to part of a relevant business.]

F98["relevant day" means the day following the enactment of the Health (Amendment) Act 2013; ]

F99["relevant payment" means, in relation to a person—

F100[(a) an ex-gratia payment or payments made to the person under the Scheme (within the meaning of section 1 (amended by section 2 of the Redress for Women Resident in Certain Institutions (Amendment) Act 2019) of the Redress for Women Resident in Certain Institutions Act 2015), and includes any benefit provided under that Scheme,]

(b) an ex-gratia payment or payments made to the person under the terms of the Scheme referred to as the Lourdes Hospital Redress Scheme 2007,

(c) an ex-gratia payment or payments made to the person under the terms of the Scheme established by the Minister and referred to as the Lourdes Hospital Payment Scheme,

(d) a payment or payments made to the person under the terms of the Surgical Symphysiotomy ex-gratia Scheme established by the Minister and otherwise referred to as the Symphysiotomy Payment Scheme,

(e) an ex-gratia payment or payments made to the person by the Minister or the Conterganstiftung für behinderte Menschen in respect of a disability caused to that person by F101[Thalidomide,]

F102[(ea) a general payment or a work-related payment made to the person, under the Mother and Baby Institutions Payment Scheme Act 2023, or]

(f) such other ex-gratia payment or payments as may be prescribed under section 36(5A) (inserted by section 7 of the Health (Miscellaneous Provisions) Act 2017) for the purposes of this paragraph;]

“transferred asset” means an interest of the person in an asset (whether a cash asset or a relevant asset) which has been transferred at any time in the period of 5 years prior to F103[, or at any time on or subsequent to,] the date on which an application for State support is first made by or on behalf of that person which transfer is made—

(a) for no consideration,

(b) for nominal consideration, or

(c) for consideration which is less than 75 per cent of the estimated market value of the interest of the person in the asset at the time of the transfer but does not include the transfer of an asset made in respect of the settlement of any claim made in respect of the maintenance of a child or other matrimonial proceedings, and that the Executive is satisfied that such transfer was made for that purpose,

and the estimated market value of a transferred asset shall be determined on the basis of the value of the asset at the time of the transfer, and where the asset comprises monies not being in the currency of the State, or other assets held in a place outside the State, the currency of which is not the currency of the State, converted into the currency of the State at the date of the transfer of the asset concerned;

“transferred asset value”, in relation to a transferred asset, means the amount calculated by the application of the following formula:

MV - CR

where—

MV is the estimated market value of the asset concerned at the time of the transfer,

CR is the amount of the consideration received by the person or the estimated market amount of the consideration received by the person (whichever is the higher);

“transferred income” means any income which the person whose means is being assessed would have been entitled to receive in the assessable period, but which by reason of a particular action having been taken by or on behalf of that person, a person other than the person whose means are being assessed has received, is receiving or will receive an amount of money or monies worth (whether by way of a single payment or a series of payments) and which action by the person whose means are being assessed occurred within 5 years of the date of first application for State support but does not include F96[income earned by a family successor in the course of running a family asset or] payments made in respect of the maintenance of a child, a spouse or a former spouse under a maintenance agreement, a separation agreement or pursuant to an order of a court of competent jurisdiction;

“unquoted” in relation to any shares or securities, means not quoted on a recognised stock exchange.

2. In relation to the definition of “allowable deduction”, as respects income, a deduction shall be allowed in respect of either paragraph (a)(iv)(I) or paragraph (a)(iv)(II) of that definition, but not both.

F94[2A. For the purposes of the definition of "eligible rental income", the definition of "principal residence" applies notwithstanding that a person is not residing in his or her principal residence because the person is receiving care services.]

3. Where in relation to a cash asset or a relevant asset a deduction is claimed as an allowable deduction by reason of borrowings relating to such asset as permitted by paragraphs 3 and 4 of F104[Part 1, 1A, 2 or 2A,] an allowance in respect of such borrowings may not be given where to do so would permit a deduction in relation to the same indebtedness more than once.

4. Where in relation to a cash asset or a relevant asset a deduction is claimed as an allowable deduction by reason of borrowings relating to such asset as permitted by paragraphs 3 and 4 of F105[Part 1, 1A, 2 or 2A,] and such indebtedness applies to more than one person whether jointly or severally, the amount of such indebtedness which may be allowed as an allowable deduction shall be proportionate to the proportion of the value of the interest of the person in respect of whom the financial assessment is being carried out bears to the estimated market value of the entire asset concerned.

5. It shall be presumed, unless the Executive is satisfied that it is not the case, that where there is more than one person with an interest in an asset that each owner has an equal interest in the asset concerned.

6. F106[Subject to paragraph 6A, the] interest of a person in a principal residence, or in a transferred asset which qualifies as a principal residence, shall not be or shall cease to be a relevant asset where the person concerned is receiving or has received—

(a) care services,

(b) transitional care services within the meaning of section 13,

(c) services in a nursing home which services would, if they had been provided after the coming into operation of the definition of “approved nursing home”, have come within the meaning of the definition of “long-term residential care services”, or

(d) any combination of the services referred to in paragraphs (a) to (c),

for a period of 3 years (which period need not be continuous).

F107[6A. (a) Where paragraph 6 applies in relation to a person who is a member of a couple, the reference in that paragraph to the interest of the person shall be construed as a reference to the interest of the person and the interest (if any) of the other member of the couple.

(b) Where the partner of a person who has or (in the case of a transferred asset) had an interest in a principal residence does not have an interest in the principal residence concerned he or she shall, for the purposes of paragraph 6, be deemed to have or (in the case of a transferred asset) be deemed to have had an interest in that principal residence.

6B. (a) Subject to subparagraphs (b) and (c), where a determination is made under section 14C(2)(a) or 14M(3) in respect of a person who has or (in the case of a transferred asset) had an interest in a particular family asset and that determination has not been revoked in so far as relating to that particular family asset, the interest of the person in the particular family asset shall not be, or shall cease to be, a relevant asset with effect from the date specified in the determination.

(b) Where subparagraph (a) applies in relation to a person who is a member of a couple, the second reference in that subparagraph to the interest of the person shall be construed as a reference to the interest of the person and the interest (if any) of the other member of the couple.

(c) Where the partner of a person who has or (in the case of a transferred asset) had an interest in a particular family asset does not have an interest in the particular family asset concerned he or she shall, for the purposes of subparagraph (a), be deemed to have or (in the case of a transferred asset) be deemed to have had an interest in that particular family asset.

6C. (a) Subject to subparagraphs (b) and (c), subparagraph (d) applies only in a case where a person (in this paragraph referred to as the "relevant person") was a member of a couple, and—

(i) paragraph 6B applies to the relevant person in relation to a particular family asset,

(ii) a family successor was appointed in respect of the other member of the couple (in this paragraph referred to as the "other member") in relation to the same particular family asset, and

(iii) a repayment event has not occurred in respect of either the relevant person or the other member in relation to that particular family asset.

(b) Subject to subparagraph (c), and other than in a case where both members of a couple are receiving care services on the coming into operation of section 31 (b) of the Act of 2021, subparagraph (d) shall only apply where a family successor was appointed in relation to the particular family asset in respect of the second member of the couple to receive care services before the date by which that member of the couple received any combination of relevant services for a period of one year (which period need not be continuous).

(c) Where—

(i) the relevant person received relevant services before the coming into operation of section 31(b) of the Act of 2021, and

(ii) a family successor was not appointed in respect of the relevant person in relation to the particular family asset by the date of death of the other member, subparagraph (d) shall apply only if the relevant person made an application for the appointment of a family successor in relation to the particular family asset within the first three months following the death of the other member.

(d) The total of the amounts of the assessed weekly means under this Act which relate to the particular family asset, arising pursuant to the financial assessment relating to the other member and the financial assessment relating to the relevant person, when aggregated, shall not exceed the relevant amount determined under subparagraph (e), and on that threshold being reached, notwithstanding any other provision of this Schedule, the particular family asset shall cease to be a relevant asset.

(e) The relevant amount referred to in subparagraph (d) shall be the amount referred to in subparagraph (f)(i) or, where any of clauses (ii), (iii) or (iv) of subparagraph (f) apply, the relevant amount referred to in subparagraph (d) shall be the aggregate of the amount referred to in subparagraph (f)(i) and the additional amount referred to in such other clauses of subparagraph (f) as apply.

(f) (i) The amount is 22.5 per cent of the relevant value in respect of the relevant person.

(ii) Where the date specified in the determination under section 14C(2)(a) in respect of the relevant person in relation to the particular family asset is later than the date by which the relevant person received any combination of relevant services for a period of 3 years (which period need not be continuous), the additional amount is 3.75 per cent of the relevant value in respect of the relevant person per annum, prorated for the relevant period.

(iii) Where a determination was made under section 14C(2)(a) in respect of the other member in relation to the particular family asset and the date specified in that determination is later than the date by which the other member received any combination of relevant services for a period of 3 years (which period need not be continuous), the additional amount is 3.75 per cent of the relevant value in respect of the other member per annum, prorated for the relevant period.

(iv) Where a determination was not made under section 14C(2)(a) in respect of the other member in relation to the particular family asset, and the other member received any combination of relevant services for a period of at least 3 years (which period need not be continuous), the additional amount is 3.75 per cent of the relevant value in respect of the other member per annum, prorated for the relevant period.

(g) In this paragraph—

"relevant period" means—

(a) where subparagraph (f)(ii) applies, the period between the date by which the relevant person received any combination of relevant services for a period of 3 years (which period need not be continuous) and the date specified in the determination under section 14C(2)(a) in respect of the relevant person in relation to the particular family asset;

(b) where subparagraph (f)(iii) applies, the period between the date by which the other member received any combination of relevant services for a period of 3 years (which period need not be continuous) and the date specified in the determination under section 14C(2)(a) in respect of the other member in relation to the particular family asset;

(c) where subparagraph (f)(iv) applies, the period between the date by which the other member received any combination of relevant services for a period of 3 years (which period need not be continuous) and the date of death of the other member;

"relevant services" means—

(a) care services (including any care services received before the coming into operation of section 5 of the Act of 2021),

(b) transitional care services within the meaning of section 13,

(c) services in a nursing home which services would, if they had been provided after the coming into operation of the definition of "approved nursing home" in section 3, have come within the meaning of the definition of "long-term residential care services" in section 3;

"relevant value" means the estimated market value of the particular family asset at the date of valuation of the particular family asset in connection with the first financial assessment of the relevant person or the other member, as the case may be, less allowable deductions applicable to that asset.]

7. F108[…]

8. F108[…]

9. F108[…]

10. (a) Subparagraph (b) applies only in a case where the person (“relevant person”) was a member of a couple, and—

(i) the other member of the couple (“other member”) received both services of any kind referred to in paragraph 6 and financial support, and

(ii) the principal residence concerned is the same principal residence as the principal residence assessed under the financial assessment of the other member.

(b) The total of the amounts of the weekly assessed means under this Act which relate to the principal residence, arising pursuant to the financial assessment relating to the other member and the financial assessment relating to the relevant person, when aggregated, F109[subject to subparagraph (c), shall not exceed the amount which is 22.5 per cent of the estimated market value] of that residence at the date of valuation of the asset in connection with the first financial assessment of the relevant person less allowable deductions applicable to that asset, and on that threshold being reached, notwithstanding any other provision of this Schedule the asset shall cease to be a relevant asset.

F110[(c) Where—

(i) the other member and the relevant person both applied for State support on or after 27 October 2009 and prior to the relevant day, the reference to 22.5 per cent in subparagraph (b) shall be read as a reference to 15 per cent, and

(ii) the other member applied for State support on or after 27 October 2009 and prior to the relevant day and the relevant person applied for State support on or after the relevant day, the reference to 22.5 per cent in subparagraph (b) shall be read as a reference to 18.75 per cent. ]

F107[10A. (a) Subject to paragraphs 10B to 10D, a person (in this paragraph and paragraphs 10B to 10D referred to as the "relevant person") shall be entitled to the proceeds of sale deductible amount where the relevant person or his or her partner sells (whether before or after the commencement day) the interest of the relevant person in a principal residence and the relevant person is receiving or has received (whether before or after the commencement day)—

(i) care services,

(ii) transitional care services within the meaning of section 13,

(iii) services in a nursing home which services would, if they had been provided after the coming into operation of the definition of "approved nursing home" have come within the meaning of the definition of "long-term residential care services", or

(iv) any combination of the services referred to in clauses (i) to (iii), for a period of 3 years (which period need not be continuous).

(b) Where, but for this subparagraph, the relevant person would be entitled to the proceeds of sale deductible amount in respect of a period occurring before the commencement day, the relevant person shall not be so entitled and shall instead, by virtue of this subparagraph, be entitled to the proceeds of sale deductible amount with effect from the commencement day.

(c) In this paragraph, "commencement day" means the day on which section 31(d) of the Act of 2021 comes into operation.

10B. (a) Where paragraph 10A applies in relation to a relevant person who is a member of a couple, a reference in that paragraph to the interest of the relevant person shall be construed as a reference to the interest of the person and the interest (if any) of the other member of the couple.

(b) Where the partner of a person who has or (in the case of a transferred asset) had an interest in a principal residence does not have an interest in the principal residence concerned he or she shall, for the purposes of paragraph 10A, be deemed to have or (in the case of a transferred asset) be deemed to have had an interest in that principal residence.

10C. Paragraph 10A shall apply only where—

(a) the principal residence is situated within the State, and

(b) the sale of the interest in the principal residence is completed after the relevant person begins receiving any of the services referred to in clauses (i) to (iii) of paragraph 10A(a).

10D. (a) Where a relevant person is entitled to the proceeds of sale deductible amount under paragraph 10A and the relevant person or his or her partner purchases an interest in a principal residence—

(i) if the purchase price is less than the proceeds of sale, paragraph 6 shall apply in relation to the interest in the principal residence and the relevant person shall be entitled to the proceeds of sale deductible amount under paragraph (a) of the definition of "proceeds of sale deductible amount", and

(ii) if the purchase price is equal to or greater than the proceeds of sale, paragraph 6 shall apply in relation to the interest in the principal residence and the relevant person shall no longer be entitled to the proceeds of sale deductible amount under paragraph 10A.

(b) Where a relevant person is entitled to the proceeds of sale deductible amount under paragraph 10A and the relevant person or his or her partner acquires an interest in a principal residence for no consideration—

(i) if the estimated market value of the principal residence (less any borrowings referred to in paragraph (c) of the definition of "allowable deduction" which relate to the principal residence) is less than the proceeds of sale, paragraph 6 shall apply in relation to the interest in the principal residence and the relevant person shall be entitled to the proceeds of sale deductible amount under paragraph (b) of the definition of "proceeds of sale deductible amount", and

(ii) if the estimated market value of the principal residence (less any borrowings referred to in paragraph (c) of the definition of "allowable deduction" which relate to the principal residence) is equal to or greater than the proceeds of sale, paragraph 6 shall apply in relation to the interest in the principal residence and the relevant person shall no longer be entitled to the proceeds of sale deductible amount under paragraph 10A.

(c) Where a relevant person is entitled to the proceeds of sale deductible amount under paragraph 10A and a relevant asset of the relevant person or his or her partner becomes a principal residence—

(i) if the estimated market value of the principal residence (less any borrowings referred to in paragraph (c) of the definition of "allowable deduction" which relate to the principal residence) is less than the proceeds of sale, paragraph 6 shall apply in relation to the interest in the principal residence and the relevant person shall be entitled to the proceeds of sale deductible amount under paragraph (b) of the definition of "proceeds of sale deductible amount", and

(ii) if the estimated market value of the principal residence (less any borrowings referred to in paragraph (c) of the definition of "allowable deduction" which relate to the principal residence) is equal to or greater than the proceeds of sale, paragraph 6 shall apply in relation to the interest in the principal residence and the relevant person shall no longer be entitled to the proceeds of sale deductible amount under paragraph 10A.

(d) In this paragraph—

"proceeds of sale" means an amount equal to the consideration received by the relevant person or his or her partner on the sale of the interest in a principal residence after the discharge of all mortgages and other liabilities relating to the sale;

"purchase price" means an amount equal to the consideration paid by the relevant person or his or her partner on the purchase of an interest in a principal residence (including the cost of any liabilities relating to the purchase) less any borrowings referred to in paragraph (c) of the definition of "allowable deduction" which relate to the principal residence.]

11. Where in relation to a person an asset is a transferred asset such asset shall not cease to be a transferred asset where—

(a) the person makes a subsequent application for State support, or

(b) a review is carried out under this Act of the means of the person or his or her partner,

by reason of the date of such subsequent application or review being more than 5 years after the transfer of the asset occurred.

F111[12. For the purposes of carrying out a financial assessment under Part 1 or 1A of a person who is not a member of a couple, any relevant payment made to the person shall be disregarded.

13. For the purposes of carrying out a financial assessment under Part 2 or 2A of a person who is a member of a couple, any relevant payment made to such person or the other member of the couple, shall be disregarded.]