VCM3150 | Excluded activities: operating or managing nursing homes or residential care homes

ITA07/S192(1)(k); ITA07/S303(1)(k)

The legislation excludes operating or managing nursing homes or residential care homes or managing property used as a nursing home or residential care home. So this goes wider than ownership of such homes, but applies only where the company occupies the premises or has some legal interest in them.

ITA07/S198; ITA07/S309

These sections expand on what is meant by ‘nursing home’ and residential care home’.

Nursing home

A nursing home means any establishment which exists wholly or mainly for the provision of nursing care for either:

• the sick, injured or infirm, or for the provision, or

• women who are pregnant or who have given birth.

Residential care home

A residential care home means any establishment which exists wholly or mainly for the provision of residential accommodation, board and personal care for those who need such care because of:

• old age,

• mental or physical disability,

• past or present dependence on alcohol or drugs,

• any past illness,

• past or present mental disorder.