MIL will shortly be going into a nursing home and has been approved for the Fair Deal scheme - Her weekly contribution will be around 600 Euro a week and her savings will probably cover close to 3 years of care but certainly no more. If we pay the nursing home costs on her behalf we can then claim 40% relief but the question I have then is if there is a problem with my MIL giving us a "gift" of that money rather then her paying directly herself. At no stage would we come close to the €330K CAT gift limit.