The NHS funded nursing care payment is characterized as:

The NHS funded nursing care payment is indeed characterized as not means tested and is paid tax free. This means that individuals do not need to demonstrate financial hardship to qualify for this payment, which is specifically designed to assist individuals who require nursing care. The fact that it is not subject to income tax means that recipients can receive the full benefit of the payment without any deductions related to their income level. This feature ensures that the support provided is more accessible to those who need nursing care, irrespective of their financial situation.

The determination that this payment is specifically intended for nursing care further emphasizes its role in facilitating healthcare support rather than being a general welfare payment.