Taxes Consolidation Act 1997 section 192C

Exemption in respect of payments of State support

Section 192C exempts from income tax any State support payments made under the Nursing Homes Support Scheme Act 2009 to assist a person with the cost of long-term residential care.

• Payments made by the HSE under the Nursing Homes Support Scheme to a nursing home on behalf of a person in long-term care are fully exempt from income tax.
• These State support payments are not included when computing the person's income for any purpose under the Income Tax Acts.
• Payments made by the HSE to the nursing home must be paid without any deduction of income tax at source.
• "Care services" means long-term residential care services, and "State support" means payments made by the HSE under the scheme to help a person meet the cost of those care services.