I am confused at this stage. My situation is that my mothers health has detiorated since Jan 2014, and she is suffering from vascular dementia, her short term memory is affected. She went into a nursing home in July 2015 and was assessed and accepted for FDS before entering nursing home care. Subsequently my brother and sister who have power of attorney and are also executors of my mother will decided between them that it would be more "prudent" to pay the nursing home privately. My brother claims tax relief on the nursing home fees and my mother pays the shortfall from her income/ pensions. He maintains that there is no gain to him and that without this arrangement my mother couldn't afford nursing home care. The home she is in is approved for the scheme. I thought the scheme was to cater for just such an eventuality? I am not privy to the details of my mothers affairs other than to say that she is in receipt of a widows pension and a public service pension from my late father. She has some savings and her house is on the market at the moment with an asking price of €235,000. The proceeds of the sale will be placed in an account in my brother and sisters name and in five years time they will then apply for the scheme on her behalf..... My opinion is that she should have been in the FDS from the start and that what they are doing is jeopardising her chances of being accepted at all in future, that Revenue will want to know what happened to her main asset, and that Revenue are just as likely to include the value of the house in their assessment if they think that she has deprived herself of assets to avoid tax. Are you saying even if this is so, that as long as their is a five year gap, the house will not be included in her assets. Surely it would make more sense to keep the house and use her savings for any shortfall in nursing home fees, or to pay the loan portion if they were to avail of it back so that the main asset would be free and clear after three years. Sorry for being so long winded, but would appreciate any views. P. S. My brother says he has taken tax advice from his accountant