Thanks.
Re Fair Deal not being suitable: there are 2 properties in my mothers name, her home and a holiday home. She also has part of my late fathers pension +old age pension. Assuming that properties valued@ 200K each, those along with 80% of income would make it not worth her while to go this route. I realise her home is only taken into the calculations for 3 years at 7.5%.
Sorry but I meant pension would still be paid to my mother but she then hands it over to the 40% taxpayer. Would that then be seen as extra income for or a gift to the 40% taxpayer. if regarded as a gift,would it affect their inheritance threshold over a number of years?