Are "next of kin" responsible if there is no estate for the payments to be taken?

There is no obligation on family. If there are assets, expenses will be deducted before distribution of her estate.
If something is willed to your mother or yourself will you refuse it.
The moral and christian issue is would you leave her above ground. Or the responsibility of the tax payer.

Hope you soften your attitude or better still that she has assets to leave. The nursing home overcharge is not an issue as deductions finished about 6 years ago. If your relation has been in a nursing home since this refund, if granted, would be well used up.
If she has an estate the HSE would take a portion of it each month since last January to pay for her care. Browtal

Well buried my aunt the other day. Funeral money taken from her estate and yes we did the right thing, we paid for the meal in the hotel afterwards. We do not want anything from my aunt, my mother is very confortable and we are, thankfully, ok as well so this is not at all an issue here. Its just that a complete stranger befriended her over the years and it's well known this person is an opportunist. We are worried that he will benefit and realize there is nothing we can do but I would prefer to see her money going to a reputable charity.

I am sorry for your loss, but pleased for you that you were in a position to do what you believe is the right thing.

If there is no will, then no stranger can inherit her estate. If there is a will, the first claims, before anybody can inherit anything, are debts, funeral, and testamentary expenses. In my non-expert opinion, the funeral meal has now become such a standard thing that it would be included as a funeral expense, and be a priority claim against the estate.

Wait and see if an experienced legal professional happens on this thread and comments on my opinion.

"In my non-expert opinion, the funeral meal has now become such a standard thing that it would be included as a funeral expense, and be a priority claim against the estate."

Its actually not an allowable expense. I have a casual ( i.e. its not a client) interest in an estate where this expense (amongst others) is being disputed. The levels of nastiness in these situations is beyond my ken.

"Its just that a complete stranger befriended her over the years and it's well known this person is an opportunist."

Someone befriended her. They are well known as an opportunist.
I find these two statements hard to reconcile. Surely, if someone befriended her.........

mf