Tax Relief is available to those who pay for Nursing home fees. If the person in the nursing home is on a lower tax bracket a member of their family claim the tax relief at higher rate by if they pay the nursing home fees themselves. My query is that if the person in nursing home has not qualified for Fair Deal Scheme as they have savings what is the impact is the impact on any future application of fair deal if this money has been "gifted" to a family member who uses it to pay the nursing home fees in order to get some benefit of tax relief ? Is this "gift" taken into account on assessment even though the proceeds of the gift were actually used to pay the nursing home in first place.