Every year 4,500 people leave behind an empty home when they enter long-term nursing home care. Just 300 of these homes are rented out. Unlike the social welfare means assessment, where a capital asset when rented out is included in the calculation just once, under the fair deal nursing homes scheme, the same property is included three times in the means assessment. It takes an average of six years for these homes to go through probate, to be sold and to be refurbished. This means that 25,000 homes, mainly family homes in established communities with broadband and close to schools, are being locked out of the housing system because we place a treble tax on an older person who rents out his or her home. It makes no sense at the height of a housing crisis not to treat rental income in the same way across all Departments to ensure that it does not lock families out of accessible housing.

I thank the Deputy for his question. It is anticipated that a memo for Government will be brought to the Cabinet in the next week or two. It is a Government priority that this important legislation, which brings long-awaited rights and protections to farmers and small business owners, is brought forward and passed without delay. It was agreed that the Departments of Health and Housing, Local Government and Heritage would work together to bring forward a Committee Stage amendment on the treatment of the proceeds of the sale of a house while a resident is in long-term care. These Departments are working together on developing the policy on the treatment of rental income and have agreed a process which is currently in train to move this forward. The importance of addressing the programme for Government's commitment aimed at bringing relevant vacant homes into use is a priority.

As the Deputy will be aware, the nursing home support scheme is a complex €1.4 billion scheme that affects the lives of more than 22,000 residents. It is, therefore, important to ensure that the cost-benefits and unintended consequences of any policy changes are fully understood before they are put in place. We will revert to the Deputy to report progress on this matter.