Seán Power (Kildare South, Fianna Fail)

Amendment No. 24 adds a provision to the Bill whereby the Health Service Executive, HSE, may refuse to pay a subvention where the nursing home in question is not tax compliant. Under normal circumstances, the HSE will seek a tax clearance certificate from companies to which more than €6,500 of public money has been given in payment over a 12-month period. That is to ensure that the tax affairs of such companies are in order.

However, although a tax clearance certificate may be sought in respect of a home when an official agreement is being signed, such certificates are generally not subsequently sought in the case of nursing homes in receipt of subvention payments. That is because such tax clearance has not been provided for in primary legislation to date.

There is some concern regarding the issue given that the level of funding being provided to such homes, most of which were registered many years ago on an annual basis, can be very high. This amendment provides specifically that the HSE may now refuse to make subvention payments in respect of a home where a tax clearance certificate is not in force. Amendments Nos. 12 and 23 are technical amendments consequential to amendment No. 24.