The Fair Deal Scheme (Nursing Homes Support Scheme) in Ireland is essentially a means-tested co-payment system for long-term nursing home care. The State pays the balance of the nursing home fee after calculating what the resident must contribute based on income and assets.


Below is the financial structure in precise terms.



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1. Core financial formula


The contribution is calculated using two components:


Income contribution


80% of assessable income for a single person.


40% of combined income if part of a couple. 



Income includes:


State pension


occupational pension


salary or earnings


rental income


dividends, interest etc. 



Certain deductions can reduce this income (tax, mortgage interest on the home, maintenance payments etc.). 


Importantly:


The resident keeps 20% of their income for personal spending. 




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2. Asset contribution


Assets are assessed annually.


Typical rule:


7.5% per year of total assets for a single person


3.75% per year for couples 



Assets include:


savings


shares


land


property


businesses


farms 



But the first portion is ignored:


€36,000 exempt (single)


€72,000 exempt (couple) 



This exemption is applied first to cash assets.



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3. Treatment of the family home


This is the part most people focus on.


The home is treated differently:


7.5% of the home value per year


only charged for 3 years



So the maximum charge is:


22.5% of the home's value. 


Example:


House value: €400,000


Annual contribution from house:


7.5% = €30,000



Over three years:


€90,000 maximum.



After year 3:


the house no longer counts in the assessment. 



This rule also applies to farms and businesses in many cases.



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4. Nursing home loan (Ancillary State Support)


Many people cannot pay the asset contribution immediately.


The scheme allows a state loan secured against property.


This is called Ancillary State Support.


Mechanism:


The HSE pays the contribution linked to the house.


The amount becomes a loan against the property.


Repaid after death or when the property is sold. 



In effect:


It allows people to enter care without selling the family home immediately.



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5. Who pays the nursing home?


The payment works like this:


Resident pays:


80% of income

+ 7.5% of assets per year


If the nursing home costs more than this:


The State pays the remainder. 


Example:


Nursing home cost: €1,200/week


Assessment says resident must pay: €350/week


State pays: €850/week.



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6. Important financial protections


Several protections exist.


Asset protection


First €36k ignored.



Home cap


Home only counted for 3 years.



Spouse protection


If a spouse still lives in the home:


assessment uses half of the couple's assets and income. 



Gift rules


Assets transferred within 5 years may still be counted. 


This prevents people from transferring property to avoid the scheme.



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7. What Fair Deal does NOT cover


Residents still pay for some personal costs:


Examples:


hairdressing


personal toiletries


clothing


newspapers


optional services



These are expected to come from the 20% income retained.



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8. Why the scheme exists economically


Ireland’s nursing home costs are typically:


€1,000–€1,600 per week.


Without the scheme:


Annual cost could exceed €60k–€80k per year.


The Fair Deal structure spreads this cost between:


1. the individual



2. their assets



3. the State.





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✅ In short


Financial rule:


Contribution =

80% income

+ 7.5% of assets per year

(home capped at 22.5%)


The State then covers the remaining nursing home cost.






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