But what will happen if a new tenant moves into a Fair Deal resident’s private home after March 2026 and then the Fair Deal resident passes away? My mother’s home is in the Fair Deal and has been rented for two years. The issue of people in Fair Deal renting their homes has only been a recent feature. Back in November 2022, it was decided that homeowners would only have to contribute 40 per cent of rental income to Fair Deal costs – half of the standard amount under Fair Deal income rules. From February 2024, all rent on the home of a Fair Deal nursing-home resident was exempt from Fair Deal assessment – though not from taxation.

Source: The Irish Times January 20, 2026 09:30 UTC