Mr. Michael Harty:

The relief is very welcome at the funder's marginal tax rate; therefore, it can be up to 42%, which is very positive. However, we are finding that in the more complex cases in which people need to be cared at home for up to seven hours a day, the ceiling of €50,000 does not cover them. Once again, families are making the calculation and deciding that they would be better off in moving their relative into a residential care setting.

Upping the ceiling would allow people to access more complex and acute care at home.