Notice of the making of this Statutory Instrument was published in

"Iris Oifigiúil" of 8th July, 2014.

I, JAMES REILLY, Minister for Health, in exercise of the powers conferred on me by Section 36 (3) of the Nursing Homes Support Scheme Act 2009 hereby make the following Regulations:

1. These Regulations may be cited as the Nursing Homes Support Scheme (Allowable Deductions) Regulations 2014.

2. These Regulations come into operation on 1st September, 2014.

3. In these Regulations:

"Act" means the Nursing Homes Support Scheme Act 2009 ;

"child" includes a step-child;

"dependent child" means-

(a) a child of the person in respect of whom the application for financial support is made, or of the partner of such person, who is under the age of 21, or

(b) a child of the person in respect of whom the application for financial support is made, or of the partner of such person, who is in full-time education;

"financial support" has the meaning assigned to it by section 3 of the Act;

"partner" has the meaning assigned to it by section 3 of the Act.

4. Payments made in respect of the maintenance of a dependent child are hereby prescribed as an allowable deduction within the meaning of paragraph (a)(vii) of the definition of "allowable deduction" in paragraph 1 of Part 3 of Schedule 1 of the Act.

5. Payments referred to in Article 4 shall not exceed-

(a) the amount of Child Benefit plus the full rate of the Increase for a Qualified Child, and

(b) childcare costs, where relevant,

in a calendar month.

GIVEN under my Official Seal,

3 July 2014.

JAMES REILLY,

Minister for Health.

EXPLANATORY NOTE

(This note is not part of the Statutory Instrument and does not purport to be a legal interpretation.)

The effect of these Regulations is to expand paragraph (a) of the definition of "allowable deduction" to include payments made in respect of the maintenance of a dependent child.