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How much you will need to pay

You will pay 80% (40% if you are part of a couple) based on your assessable income.

Assessable income is your total income minus allowable deductions. Income is any money you receive on a regular basis.

You will also pay 7.5% (3.75% if you are part of a couple) of your assets such as land or property. The first €36,000 (€72,000 if you are part of a couple) of your assets is excluded from the assessment.

If your assets include your land and property, you can defer paying the 7.5% contribution based on this by applying for an optional nursing home loan.

If you sell an asset, such as your home, after your first assessment the proceeds of the sale become a cash asset. The three-year cap will no longer apply. You will need to pay a contribution of 7.5% based on this cash asset.

You can request another financial review 12 months after your last review. However, the HSE may review a financial assessment at any stage.   

You must tell the Nursing Homes Support Scheme Office about any sale. You must do this within 10 working days of the sale. This is so we can carry out a new assessment of the amount you pay.


Income, assets and expenses

You will need to tell us about regular income and any property you own. If we don’t have all this information your application will be delayed.

We look at both you and your partner’s income. This includes:

  • earnings
  • pension
  • social welfare benefits and allowances
  • rental income
  • income from holding an office or directorship
  • income from fees, commissions, dividends or interest
  • income you deprived yourself of in the 5 years before your application 

The assessment won't include your relatives' or children's income. It will include your partner's income.

Assets include, but are not limited to, property, investments, money owed to another person (which is repayable) and cash. This includes assets outside Ireland.

Two types of assets are considered:

  • cash assets
  • non-cash assets

Cash assets include:

  • savings and deposits including those with banks, credit unions or post offices
  • stocks, shares, bonds, securities and other financial instruments
  • money loaned by you to another person
  • cash assets transferred to another person within the last 5 years

Non-cash assets include:

  • your home, if you own or part-own it
  • any property you own
  • any land you own
  • businesses
  • overseas land and property 

The assessment will also look at any assets that you have transferred in the last 5 years. For example, if you have given any land, property or money to another person in the last 5 years, you will need to tell us.  You will also need to tell us if you transfer any property, money or land after you make an application.

Deductions you can subtract from your total income during the financial assessment 

  • Income tax e.g. PAYE, Universal Social Charge and PRSI.
  • Health expenses (GP visits, prescription charges, medicines and medical expenses after tax refund).
  • Maintenance payments to other people.
  • Interest on loans on your home.
  • Levies required by law to pay such as property tax.
  • A dependent child in full-time education.

Find out more about financial assessment examples

Find out more about the 'three-year cap'

Find out more about couples and Fair Deal

The National Treatment Fund has agreed on maximum prices with all registered nursing home. You can see the maximum prices of approved nursing homes here (this is not the amount you will pay):

Your payment towards care     Financial assessment examples