Deduction in Taxable Income for Residency in a Private Nursing Home
A taxable person who pays for accommodation and care in a Registered Nursing Residential Home for himself or on behalf of someone else shall be allowed a deduction on his/ her taxable income equivalent to € 2,500 or the amount actually paid during his/her visit whichever is the less.
This leads to a maximum saving on annual Income Tax of € 875 (€2.40 daily).Room rate includes:
➢ Accommodation
➢ All daily meals (incl breakfast, lunch, tea and dinner)
➢ Daily room clean
➢ Linen and towels
➢ Wi-Fi access
➢ Access to in-room satellite TV channels
➢ All in house activities
➢ Membership at The Imperial Wellness Centre, including unaccompanied use of the gym and indoor pool and some classes
➢ Level A Care (i.e. management of medication, including POYC paperwork)
Room rate excludes:
➢ Care above level A (i.e. bathing, mobility, continence care, feeding assistance)
➢ Personal laundry
➢ Outings
➢ General Practitioner fees
➢ Personal medical or other equipment (i.e. wheelchairs, airflow mattress, electric beds)
➢ Cost of medication
➢ Wound dressings
➢ Medical or other services (i.e. podologist, physiotherapist, hairdresser, etc.)
➢ Telephone calls
➢ Parking
Terms and Conditions (Summary details only, full details can be found in the contract)
➢ Fees are payable one month in advance
➢ Additional services are payable one (1) month in arrears
➢ When leaving the Imperial, any unused days shall be refunded in full
➢ Absence of three (3) days or more will result in a 75% charge of the normal daily rate until the resident returns home
➢ All rooms are non-smoking. Smoking is only allowed in the garden and by the main entrance.



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