Part 6 – Nursing Home Loan (Ancillary State Support)
The Nursing Home Loan (Ancillary State Support) is an additional support designed to
ensure that people do not have to sell assets such as their home during their lifetime
in order to meet their care costs.
This is an optional extra feature of the Nursing Homes Support Scheme for people who own property/land based assets in the
State. It is a loan advanced by the HSE to you. It is paid to help you meet the portion of your contribution to the cost of care that
is based on Irish property/land based assets (i.e. land and property within the Irish State).
Payment of the Nursing Home Loan (Ancillary State Support) by the HSE results in the creation of a charge (a simple type of
mortgage) in favour of the HSE against the interest of the applicant and his/her partner in the asset(s) set out in this application. The
HSE will notify the Property Registration Authority of the charge who will register it against the asset(s) speciﬁ ed in this application.
You may therefore wish to seek independent legal advice before you apply for a Nursing Home Loan (Ancillary State Support).
However, please note that there is no requirement on you to do so.
Where the home, farm, business or other asset is owned by more than one person, the HSE requests all joint owners to ﬁ ll in Part
6B of this form.
The Nursing Home Loan (Ancillary State Support) may be applied for at any time, not just when entering into long-term nursing
home care. Applications for the Nursing Home Loan may be granted by the HSE subject to the overall budget available to it.
The Nursing Home Loan (Ancillary State Support) together with interest is repayable (unless the applicant has voluntarily repaid
the loan prior to it falling due for repayment)
(a) when the applicant dies, or
(b) when any part of the charged asset is transferred/sold (HSE must be notiﬁ ed within 10 working days of transfer/sale) or
(c) if the applicant or his/her partner is made a bankrupt, or
(d) if the HSE determines that it has been given false/misleading information relating to this loan application
Repayment of the loan must be made to the Revenue Commissioners [see below]
The following provides information on how the process works:
The person who is responsible for repayment of the nursing home loan to the Revenue Commissioners is called the “relevant
accountable person”. The relevant accountable person may be a different person to the applicant, depending on the
circumstances as set out in the following examples:
Example 1: Where you transfer or sell part or all of your property, during your lifetime, you and your spouse/partner will be the
relevant accountable persons.
Example 2: Where the loan is repayable after the applicant’s death the personal representative of the deceased is the relevant
accountable person. A person who inherits or has an interest in the property or any part of it can also be held accountable for
repayment of the loan.
When the repayment must take place
When the nursing home loan falls due for repayment, the HSE writes to the relevant accountable person. The HSE notiﬁ es him/her
that the loan must be repaid and advises of the amount due. In calculating the amount due the HSE applies the consumer price
index to the loan to take account of inﬂ ation or deﬂ ation since the loan was paid.
The following timeframes apply for repayment of the nursing home loan;
n Where the repayment arises, for example, because of the death of the person in care the loan must be repaid within 12
months of the date of death. Where the repayment is not made within this timeframe, Revenue will apply interest on
the amount owing from the date of death.
n Where the loan is repayable because of the sale or transfer of your property during your lifetime, it must be repaid within 6
months of the date of sale/transfer or Revenue will apply interest back to date of sale/transfer.
How the repayment is made
Revenue Commissioners are the collecting agent for the HSE in respect of monies advanced by way of a nursing home loan. The
Nursing Home Loan must be repaid to Revenue. It should be repaid as soon as possible after notice is received from the HSE
and, in any event, within the timeframes outlined above. Further information is available on how to make payments on Revenue’s
website at www.revenue.ie
Deferral of Repayment of Nursing Home Loan
Where the loan becomes repayable on death, the repayment of monies based on the principal residence can be deferred in
certain cases. You can read more about this in the information booklet.
In relation to deferrals, the following timeframes apply for repayment of the nursing home loan:
n On the death of the partner of the person who was in receipt of care or on the death of the connected person, the loan must
be repaid within 12 months of the date of death of that person. For more information on the deﬁ nition of a connected person
please see the information booklet.
n Where a person ceases to be a connected person as deﬁ ned in the legislation or where an interest in the residence is
transferred/sold, the loan must be repaid within 6 months of the date the person ceased to be a connected person or date of
Nursing Homes Support Scheme Application Form
02911-HSE-NHSS-Proof#06-Final-Application.indd 8 06/03/2017 11:18