26.— (1) Where the Executive has advanced monies by way of ancillary State support and a relevant event or a deferred relevant event occurs, the Executive shall in accordance with section 19 or 20 and Schedule 2 calculate the amount due in relation to such support (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 this Act in relation to ancillary State support.

(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) particulars of the asset or assets against which the repayable amount is secured,

(d) the relevant event or deferred relevant event, as the case may be, and the date of that event,

(e) the name, PPS Number and address of—

(i) the person in respect of whom ancillary State support was paid,

(ii) where the person referred to in subparagraph (i) 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) in the case of a relevant event which is the death of a person and where the asset concerned, or one of the assets concerned, is the principal residence of the person, the period of 3 months after the Executive (having become aware of the occurrence of the relevant event) is satisfied that section 20 does not apply, and

(b) in any other case, the period of 3 months after it comes to the knowledge of the Executive that a relevant event or a deferred relevant event has occurred.

(5) Where an amount becomes a repayable amount by reason of the death of a person in respect of whom ancillary State support was advanced or the partner of such person, the repayable amount (together with interest accrued in accordance with subsection (6)) shall be a debt due and payable out of the estate of the deceased person.

(6) Until the repayable amount is discharged to the Revenue Commissioners interest shall continue to accrue, in accordance with regulations made under section 36, on that part of the repayable amount which is comprised of the aggregate of amounts of ancillary State support adjusted in accordance with Schedule 2 .

(7) 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.

(8) (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.

(9) Where monies are advanced by the Executive by way of ancillary State support no action shall be commenced by the Revenue Commissioners—

(a) to recover the repayable amount or interest on any part of the repayable amount, or

(b) seeking the sale of the relevant asset,

after the expiration of 12 years from the occurrence of the relevant event or deferred relevant event concerned.

(10) 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.

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

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

(a) the person in respect of whom ancillary State support was paid;

(b) where the person referred to in paragraph (a) is a member of a couple, the partner of that person;

(c) where the person referred to in paragraph (a) is deceased, the personal representative of that person;

(d) in a case where section 20 applies, each person having an interest in the asset;

(e) where a person referred to in paragraph (d) is deceased, the personal representative of that person.

(14) 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.

(15) (a) The liability of a person referred to in subsection (13)(c) or (e) 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 (14) shall not exceed the amount of the value of the interest in the asset to which the person becomes entitled.

(16) In this section “relevant accountable person” means—

(a) a person who as respects a particular relevant event or deferred relevant event is primarily accountable, and

(b) a person who is accountable by reason of subsection (14),

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