Repaying within 12 months
The HSE says that after the death of the person in care, the nursing home loan must be repaid to the Revenue Commissioners within 12 months. If it is not repaid within 12 months, interest is applied from the date of death. The loan is repaid to Revenue, not to the HSE.
The amount is adjusted by the Consumer Price Index to reflect the time since the loan was made. The HSE says this is required by law, so the amount due can go up with inflation or down with deflation.
Who is responsible for repaying it
The HSE calls this person the relevant accountable person. Where the loan is repayable after the death, that is the personal representative of the person who died, usually the executor or administrator. A person who inherits the property, or has an interest in it, can also be held accountable.
When repayment can wait
In certain cases repayment can be deferred. An application has to be made to the National Nursing Homes Support Office. The HSE says the people who may apply include:
- a spouse or partner
- a child under 21, or the spouse or partner’s child
- a child or sibling whose assets do not exceed €36,000
- a relative receiving a disability or similar allowance, a blind person’s pension or the non-contributory State pension, or whose income does not exceed the contributory State pension
- a relative receiving a similar foreign pension or allowance
- a relative who owns a building attached to the home, such as a granny flat
- a person who cared for the person before they went into the nursing home
For anyone other than a spouse or partner, the HSE says the house must be their only home, they must have lived there for at least 3 years before the original loan application, and they must have no interest in any other property. If their circumstances change, for example the house is sold or they stop living there, the loan must be repaid within 6 months.
Before the estate is distributed
Citizens Information says the required information must be sent to the HSE at least 3 months before the assets of the estate are distributed. If this is not done, the personal representative may be personally responsible for repaying any overpayment. Tell the solicitor handling the estate about the nursing home loan at the start.
Repaying early
The HSE says the loan can be repaid voluntarily at any time. Revenue’s website explains how to make a payment.
Questions families ask
Who do we repay the nursing home loan to?
The Revenue Commissioners, not the HSE. It must be repaid within 12 months of the death, or interest is applied from the date of death.
Can a spouse stay in the house without repaying?
A spouse or partner may apply to defer repayment. The application is made to the National Nursing Homes Support Office.
Does the HSE need to be told before the estate is shared out?
Yes. Citizens Information says the required information must be sent to the HSE at least 3 months before the estate is distributed, or the personal representative may be personally responsible for any overpayment.
Guidance reviewed on 30 October 2026 against the sources below. fairdeal.ie is independent. The HSE decides every application.