Have a look at this from the Fair Deal website - its really good. She would need to have had the land signed over more than 5 years ago.
Never an easy decision when a parent has to go into care - i had to do the Fair Deal application twice for both parents so if you have any other questions feel free to ask.
"You will pay 80% (40% if you are part of a couple) based on your assessable income.
Assessable income is your total income minus allowable deductions. Income is any money you receive on a regular basis.
You will also pay 7.5% (3.75% if you are part of a couple) of your assets such as land or property. The first €36,000 (€72,000 if you are part of a couple) of your assets is excluded from the assessment.
If your assets include your land and property, you can defer paying the 7.5% contribution based on this by applying for an
optional nursing home loan.
If you sell an asset, such as your home, after your first assessment the proceeds of the sale become a cash asset. The three-year cap will no longer apply. You will need to pay a contribution of 7.5% based on this cash asset.
You can request another financial review 12 months after your last review. However, the HSE may review a financial assessment at any stage."
Hope this is of some assistance.
Sooty