14J.— (1) Where the Executive has, by virtue of a determination under section 14C(2) (a) in relation to a particular family asset, advanced monies by way of an increase in State support and section 14I(4) applies in respect of a person in relation to that particular family asset, the Executive shall in accordance with section 14D calculate the amount due (in this section referred to as the "repayable amount") and give notice of that amount and particulars of how it is calculated to the relevant accountable person.

(2) (a) The repayable amount together with any interest thereon shall be a debt due and payable to the Executive.

(b) The Revenue Commissioners shall act as agent for the Executive in respect of the collection of monies due to the Executive under paragraph (a).

(3) The Executive shall within the relevant period referred to in subsection (4) notify the Revenue Commissioners of—

(a) the repayable amount,

(b) particulars of how that amount is calculated,

(c) where a charge has been created in respect of the particular family asset by virtue of section 14B(1), particulars of the interest in the chargeable land against which the repayable amount is secured,

(d) the repayment event and the date of that event,

(e) the name, Personal Public Service Number and address of—

(i) the person in respect of whom State support was paid (in this section referred to as the "relevant person"),

(ii) where the relevant person is a member of a couple, the partner of that person, and

(iii) the relevant accountable person (if known to the Executive),

and

(f) such other information as the Revenue Commissioners may reasonably require for the purposes of this section.

(4) The relevant period referred to in subsection (3) means—

(a) where no appeal against the decision is brought under section 32, 10 working days after the expiration of the period specified in that section for bringing an appeal under that section, or

(b) in the case where an appeal is brought under section 32, 10 working days after the date on which the decision is confirmed on appeal or the appeal is withdrawn, abandoned or otherwise not proceeded with, as the case may be.

(5) Until the repayable amount is discharged to the Revenue Commissioners interest shall continue to accrue, in accordance with regulations made under section 36, on the repayable amount.

(6) The Revenue Commissioners may furnish to the Executive such information as relates to the collection of the repayable amount and any interest accruing on that amount pursuant to regulations made under section 36.

(7) (a) The Revenue Commissioners may take all steps which they consider appropriate to recover the repayable amount and interest accrued thereon, including the bringing of legal proceedings in their own name.

(b) In every case where legal proceedings are brought by the Revenue Commissioners pursuant to paragraph (a) the proceedings shall indicate clearly that they are brought pursuant to the Nursing Homes Support Scheme Act 2009.

(8) Where, by virtue of a determination under section 14C(2)(a) in relation to a particular family asset, monies are advanced by the Executive by way of an increase in State support no action shall be commenced by the Revenue Commissioners—

(a) to recover the repayable amount or interest thereon, or

(b) seeking the sale of the particular family asset,

after the expiration of 12 years from the occurrence of the repayment event concerned.

(9) The collection and recovery of a repayable amount shall be under the care and management of the Revenue Commissioners and the Commissioners may do all such acts as may be deemed necessary and expedient for collecting, receiving and accounting for a repayable amount in the like and in as full and ample a manner as they are authorised to do in relation to income tax under their care and management.

(10) Monies received by the Revenue Commissioners under this section shall be paid by the Revenue Commissioners into the Central Fund.

(11) The person primarily accountable for payment of the repayable amount to the Revenue Commissioners shall be—

(a) in the case of a particular family asset which is not a transferred asset:

(i) the relevant person;

(ii) where the relevant person is a member of a couple, the partner of that person;

(iii) where the relevant person is deceased, the personal representative of that person,

or

(b) in the case of a particular family asset which is a transferred asset:

(i) the family successor appointed in relation to the particular family asset;

(ii) any other person who is an owner of the transferred asset;

(iii) where the family successor is deceased, the personal representative of that person.

(12) A person who becomes entitled to an interest in the asset against which the repayable amount is secured shall also be accountable for payment of the repayable amount to the Revenue Commissioners.

(13) (a) The liability of a person referred to in subsection (11)(a)(iii) or (11)(b)(iii) shall not exceed the gross value of the estate of the deceased person concerned less the amount of the funeral and testamentary expenses.

(b) The liability of a person referred to in subsection (12) shall not exceed the amount of the value of the interest in the asset to which the person becomes entitled.

(14) In this section, "relevant accountable person" means—

(a) a person who as respects a particular repayment event is primarily accountable, and

(b) a person who is accountable by reason of subsection (12),

for the payment of the repayable amount to the Revenue Commissioners.]