Fair Deal/Nursing Homes Is amount due under Fair Deal deductible for CAT purposes?

[Ryan]

Is the amount owed to the HSE on the death of someone in a Nursing Home under Fair Deal taken away from their estate for tax purpose?

Say for example the resident has a home valued at 400k but 100k is due under fair deal, after paying that it takes you under the 335k parent to child CAT threshold. Or does it work like this?

 

[Protocol]

Any estate has to clear all debts of the deceased first, before any bequests can be distributed.

 

[Lambchops65]

The HSE, solicitors, estate agents, accountants, any monies outstanding and of course the revenue will all take what they are owed before you get a sniff of anything...speaking from experience lol