(i) if the estimated market value of the principal residence (less any borrowings referred to in paragraph (c) of the definition of ‘allowable deduction’ which relate to the principal residence) is less than the proceeds of sale, paragraph 6 shall apply in relation to the interest in the principal residence and the relevant person shall be entitled to the proceeds of sale deductible amount under paragraph (b) of the definition of ‘proceeds of sale deductible amount’, and (ii) if the estimated market value of the principal residence (less any borrowings referred to in paragraph (c) of the definition of ‘allowable deduction’ which relate to the principal residence) is equal to or greater than the proceeds of sale, paragraph 6 shall apply in relation to the interest in the principal residence and the relevant person shall no longer be entitled to the proceeds of sale deductible amount under paragraph 10A. (c) Where a relevant person is entitled to the proceeds of sale deductible amount under paragraph 10A and a relevant asset of the relevant person or his or her partner becomes a principal residence— (i) if the estimated market value of the principal residence (less any borrowings referred to in paragraph (c) of the definition of ‘allowable deduction’ which relate to the principal residence) is less than the proceeds of sale, paragraph 6 shall apply in relation to the interest in the principal residence and the relevant person shall be entitled to the proceeds of sale deductible amount under paragraph (b) of the definition of ‘proceeds of sale deductible amount’, and (ii) if the estimated market value of the principal residence (less any borrowings referred to in paragraph (c) of the definition of ‘allowable deduction’ which relate to the principal residence) is equal to or greater than the proceeds of sale, paragraph 6 shall apply in relation to the interest in the principal residence and the relevant person shall no longer be entitled to the proceeds of sale deductible amount under paragraph 10A. (d) In this paragraph— ‘proceeds of sale’ means an amount equal to the consideration received by the relevant person or his or her partner on the sale of the interest in a principal residence after the discharge of all mortgages and other liabilities relating to the sale; ‘purchase price’ means an amount equal to the consideration paid by the relevant person or his or her partner on the purchase of an interest in a principal residence (including the cost of any liabilities relating to the purchase) less any borrowings referred to in paragraph (c) of the definition of ‘allowable deduction’ which relate to the principal residence.”.
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Transitional arrangements in relation to, and amendment of, certain paragraphs of Part 3 of Schedule 1 32. The Principal Act is amended by the insertion of the following section after section 48: “49. (1) Where, immediately before the commencement day— (a) a person is receiving care services, (b) the person is receiving State support, and (c) paragraph 7 of Part 3 of Schedule 1 applies in relation to the person, paragraphs 7 to 9 of Part 3 of that Schedule shall, notwithstanding their deletion by section 31 (d) of the Act of 2021, continue to have effect in relation to the person on and after the commencement day.
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(2)Subject to subsection (3), where, immediately before the commencement day— (a) a person is receiving care services, (b) the Executive has made a determination under section 7(8) (a) that the person needs care services, (c) the Executive has made a determination under section 11(1) in relation to the person, and (d) paragraph 8(a) and (b) (but not paragraph 7) of Part 3 of Schedule 1 applies in relation to the person, the person may elect that, having regard to the possibility that paragraph 7 of Part 3 of that Schedule may apply in relation to the person on or after the commencement day, paragraphs 7 to 9 of Part 3 of that Schedule shall, notwithstanding their deletion by section 31(d) of the Act of 2021, have effect in relation to the person on and after the commencement day.
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(3)An election under subsection (2) is effective only if it is made in the specified form and submitted to the Executive before the expiry of the period of 6 months beginning on the commencement day.
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(4)Where an election is made by a person in accordance with subsection (2), paragraphs 7 to 9 of Part 3 of Schedule 1 shall, notwithstanding their deletion by section 31 (d) of the Act of 2021, have effect in relation to that person on and after the commencement day.
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(5)(a) Where— (i) a person is or was a member of a couple, and (ii) paragraphs 7 to 9 of Part 3 of Schedule 1 apply or applied in relation to the partner of that person (whether before or after the commencement day), paragraphs 7 to 9 of Part 3 of Schedule 1 shall, notwithstanding their deletion by section 31 (d) of the Act of 2021, have effect in relation to that person on and after the commencement day. (b) Where paragraphs 7 to 9 of Part 3 of Schedule 1 have effect in relation to a person by virtue of paragraph (a), it is not necessary for the conditions in paragraph 8(a) and (b) of Part 3 of Schedule 1 to be met in respect of that person provided that these conditions have or had been met in respect of that person’s partner. (c) Where— (i) a person is a member of a couple, (ii) paragraphs 7 to 9 of Part 3 of Schedule 1 have effect in relation to that person by virtue of paragraph (a), and (iii) paragraph 7 of Part 3 of Schedule 1 applies in respect of that person’s partner, the certification to be provided under paragraph 8(c) of Part 3 of Schedule 1 shall be provided by the same family successor who provided the certification in respect of that person’s partner.
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(6)For so long as paragraph 7 of Part 3 of Schedule 1 applies in relation to a person by virtue of subsection (1), (4) or (5)(a), the person may not make an application under section 14A.
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(7)(a) Paragraph 7 of Part 3 of Schedule 1 shall be deemed always to have had effect and shall, for the purposes of subsections (1), (4) and (5)(a), continue to have effect as if— (i) the following subparagraph were substituted for subparagraph (d): ‘(d) any combination of the services referred to in subparagraphs (a) to (c),’, and (ii) the following provision applied to each of subparagraphs (a), (b), (c) and (d): ‘for a period of 3 years (which period need not be continuous).’, and (b) Part 3 of Schedule 1 shall be deemed always to have had effect and shall, for the purposes of subsections (1), (4) and (5)(a), continue to have effect as if the following paragraph were substituted for paragraph 9: ‘9. (a) Paragraph 7 shall apply to a relevant asset which is a transferred asset and which is a farm or relevant business. (b) Where paragraph 7 applies in relation to a person who is a member of a couple, the reference in that paragraph to the interest of the person shall be construed as a reference to the interest of the person and the interest (if any) of the other member of the couple. (c) Where the partner of a person who has or (in the case of a transferred asset) had an interest in a farm or relevant business does not have an interest in the farm or relevant business concerned he or she shall, for the purposes of paragraph 7, be deemed to have or (in the case of a transferred asset) be deemed to have had an interest in that farm or relevant business. (d) Subparagraph (e) applies only in a case where the person (in this paragraph referred to as the ‘relevant person’) was a member of a couple and— (i) paragraph 7 applies to the relevant person, and (ii) paragraph 7 applied to the other member of the couple (in this paragraph referred to as the ‘other member’), in relation to the same farm or relevant business. (e) The total of the amounts of the assessed weekly means under this Act which relate to the farm or relevant business, arising pursuant to the financial assessment relating to the other member and the financial assessment relating to the relevant person, when aggregated, shall not exceed the amount which is 22.5 per cent of the estimated market value of that farm or relevant business at the date of valuation of the farm or relevant business in connection with the first financial assessment of the relevant person less allowable deductions applicable to that asset, and on that threshold being reached, notwithstanding any provision of this Schedule, the farm or relevant business shall cease to be a relevant asset.’.
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(8)In this section— ‘commencement day’ means the day on which section 31 (d) of the Act of 2021 comes into operation; ‘family successor’ has the same meaning as it had before section 31 (a)(i) of the Act of 2021 came into operation.”.
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Short title and commencement 33. (1) This Act may be cited as the Nursing Homes Support Scheme (Amendment) Act 2021.
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(2)This Act shall come into operation 90 days after the date of its passing.
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