Nursing home (Fair Deal Scheme) loan


Ancillary State Support is commonly referred to as the ‘Nursing Home Loan’. This loan is part of the ‘Fair Deal Scheme’ administered by the Health Service Executive (HSE).

This loan applies where the person in nursing home care has assets including land and property. They may delay paying for their care until after their death, using these assets to secure the loan.


The loan is paid directly by the HSE to the nursing home. You cannot claim health expenses on the amount paid by the HSE to the nursing home.

When the loan is repaid, you or your estate can claim health expenses on the amount repaid.

Next: The role of Revenue and the Health Service Executive (HSE)