Brian Cowen (Laois-Offaly, Fianna Fail)

The present marginal rate remains in place in respect of nursing home care for those who require it and are eligible for it until such time as the fair deal scheme is fully operational, which is a fundamental reform, as Deputies will know. It is presumed the fair deal scheme will be fully operational by 1 January 2010. We will review the situation and ensure that if it is fully operational, we will consider the changes that can take place, because this will not affect people. They will not be seeking the 41% marginal tax relief at that time because the whole basis upon which their payment is made will change and that will be the same for everyone regardless of whether they are in a private or a public nursing home.

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