Arthur Morgan (Louth, Sinn Fein)
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Question 98: To ask the Minister for Health and Children if she will outline charges exempt for residents availing of the scheme under the Nursing Homes Support Scheme Act; if medical acute care and treatment in an acute hospital is exempt; and if she will make a statement on the matter. [44465/10]

Áine Brady (Kildare North, Fianna Fail)
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Under the Nursing Homes Support Scheme, a person may deduct certain items of expenditure, termed "allowable deductions", from their income prior to calculating their assessable income and their contribution to care. Allowable deductions include health expenses which qualify for tax relief (i.e. expenses to which section 469 of the Taxes Consolidation Act 1997 apply). Accordingly, charges in respect of acute care within an acute hospital setting qualify as an allowable deduction. However, such expenses are only allowed net of any tax relief which may be claimed by the person or their spouse or relative.