Tax relief claim for Nursing Home payment arrears

Mother was in a Nursing Home until she died. Significant arrears accumulated in the Nursing Home payments. To my surprise, her house was willed to me with the condition that all her debts be paid. As the arrears are in the last 4 years, are we entitled to claim tax relief on these payments, considering that the house was left to me?

I thought that with the new system brought out that the government are only entitled to 15% of the sale of the house under the Fair Deal Scheme if her name is the only name left on the house ? This would mean that you would not have to pay monthly payments to a nursing home.

From what I can gather it is about 1000 a week for nursing home care which is about 50k a year * 4 = 200,000

If the house is only worth 250,000 then they would only be entitled to 15% of the 250k,

If you are going to pay the full payment in full ie the cost per week of the home for the last 4 years, you are entitled to claim relief on that.

If you pay via the New Scheme I dont think you are entitled to any tax relief.


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Thanks Alexandra12.
The point is that the nursing home payments fell into arrears, as neither she nor the family could afford to pay at the time. The house was not sold, so the debt was held over until she died. The house was then willed to me with a condition that I pay the arrears. I am wondering if I am eligible to claim tax relief on this debt.