Colm Burke (Fine Gael) | Oireachtas source

The Minister of State touched on the point that in the case of sudden illness, the person comes in under the fair deal scheme. The case I was referring to is a case of Parkinson's disease, which, as he will be aware, is a gradual illness. In that case, the person is now being penalised. The person who is in the nursing home obviously cannot predetermine what illness he or she gets. The person is now being penalised because of having a particular type of illness because it was regarded in the assessment as a gradual illness rather than a sudden illness.

My second issue with the current position is that even if one does not give the agricultural relief that is available under the inheritance tax, it is for an indefinite duration that the payments are being made to the nursing homes. There is no three-year cut-off point whereas there is for everyone else. It is 7.5% of the assets, but for a maximum of three years. With farmers and businesses, there is no three-year rule. It is a severe penalty. It is in that context that the issue needs review.

In the other case to which I referred, where the person died with no will made, the property came back to the mother who was then admitted to a nursing home. The person who gets the farm is caught by inheritance tax and by the nursing home charges as well. It seems an extremely heavy penalty to have to pay.