(1) In this section -

''activities of daily living'' means one or more of the following, that is to say, washing, dressing, feeding, toileting, mobility and transferring;

''appropriate percentage'', in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;

''long-term care services'' means necessary diagnostic, preventive, therapeutic, curing, treating, mitigating and rehabilitative services and maintenance or personal care services carried out by or on the advice of a practitioner;

''maintenance or personal care services'' means any care the primary purpose of which is the provision of needed assistance with any of the disabilities as a result of which an individual is a relevant individual (including protection from threats to health and safety due to severe cognitive impairment);

''mobility'' means the ability to move indoors from room to room on level surfaces;

''policy'' means a policy of insurance;

''PPS Number'', in relation to an individual, means that individual's Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;