Residential nursing care facilities

While healthcare is a Qualifying Activity, ISIC 871 involves a residential component. If the accommodation is not deemed 'ancillary' to the medical treatment, the income is disqualified. Forensic auditors will verify the ratio of medical staff to residents to determine if the primary nature is clinical or residential.

Audit Red Flag

Improper classification of 'long-term stay' fees as healthcare services rather than 'exploitation of residential immovable property' which is an Excluded Activity.

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