Written answers

Tuesday, 7 March 2023

Photo of Jackie CahillJackie Cahill (Tipperary, Fianna Fail)
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628. To ask the Minister for Health in relation to the three-year cap on farm land in the fair deal scheme, if that cap takes effect following three years of the individual being in nursing home care under fair deal, or when the successor is appointed, if the successor is not appointed until after the three-year mark; and if he will make a statement on the matter. [11234/23]

Photo of Mary ButlerMary Butler (Waterford, Fianna Fail)
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The Nursing Homes Support Scheme (Amendment) Act 2021 was signed into law by President Higgins on 22 July 2021 and became fully operational from 20 October the same year. The goal of this amendment is to assist in protecting the viability and sustainability of family farms and family-run businesses.

A condition of receiving the financial relief offered under the Act is that a family successor commits to working the productive asset for a substantial part of their working time for a period of 6 years. In line with the policy objective to ensure the viability of family farms and businesses the Act clearly defines who can be a family successor.

The principal amendment introduced under the Act extended the three-year cap on contributions based on farm and business assets where an appointed family successor commits to working the productive asset for a period of 6 years. To be considered for the 3-year cap, the legislation requires that an asset owned by an applicant for the Scheme, or recently transferred to a family member, is a productive family asset that has been actively worked by a family member for a significant period of time in advance of the person entering care.

Once a family successor has been appointed on an asset, time already spent in care is taken into account when applying the three-year cap. This means that, if someone has already been in care for more than three years, and successfully appoints a family successor under the Act, they can immediately benefit from the 3-year cap on their contributions from the particular asset. However, the amendment does not provide for any retrospective relief or refunds on contributions to care made before the family successor is appointed. This means that reliefs offered under the Amendment will apply from the date the family successor is appointed.

The exact wording of this legislation can be found at the following link: www.irishstatutebook.ie/eli/2021/act/27/enacted/en/print#sec2

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