Tax relief for nursing home care

An elderly relative now needs permanent nursing home care.

If this relative gifts working members of the family money from her savings, who in turn then pay her nursing home (58% from this gift and 42% from the tax relief they would get) this would effectively mean she could fund her own care 42% longer.

With costs probably going to be €50K+ annually, savings will not last long, we are aware of the grants and subvention payments that can be applied for when the savings go below the threshold, we would then make up the shortfall.

If this is allowed it would seem to make sense to fund the costs this way, our elderly relative agrees.

Anyone done this? Any thoughts/advice appreciated.

I was advised to to this by an accountant - It should work. You need a receipt from the nursing home showing the payment by you.
Also note as this is a donation form a parent? (relative should be similiar) it would, i think, form part of any inheritance further down the road. You're allowed a certain amount of tax free inheritance and any previous gifts would be taken into account. Tax office should be able to clarify this for you.