Enterprise Management Incentives (EMI): Excluded activities: Nursing homes and residential care homes
Activities consisting of the operation or management of nursing homes and residential care homes are excluded. This goes wider than ownership of such homes, but applies only where the company occupies the premises or has some legal interest in them.
A nursing home means an establishment that exists wholly or mainly for the provision of nursing care for people suffering from sickness, injury or infirmity or for women who are pregnant or have given birth.
A residential care home means an establishment that exists wholly or mainly for the provision of residential accommodation, board and personal care for people who are in need of personal care because of old age, mental or physical disability, past or present dependence on alcohol or drugs, past illness or past or present mental disorder, (Paragraph 22).