Legislative changes to give effect to the taxation changes arising from the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 are contained in Finance (No. 3) Bill 2011. The Bill was published on 9th June 2011 and it is expected to be enacted in July once debated and passed by both Houses of the Oireachtas and signed into law by the President.

Revenue is committed to ensuring that registered civil partners are aware of their entitlements arising from the legislation. A Frequently Asked Questions (FAQ) (PDF, 211 KB) document has been prepared to assist customers with enquiries . This will be updated as required. The FAQs are for information purposes only to explain some of the aspects of the proposed legislation.

Our forms, information leaflets and guides are also being revised to reflect civil partnership status on a priority basis. A number of these will be available on our website when the legislation is enacted. Others will be revised over the coming months.

The Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 also introduces a redress scheme for qualified cohabitants. The taxation aspects associated with this are also included in Finance (No. 3) Bill 2011. A separate Frequently Asked Questions (FAQ) (PDF, 117KB) document has been prepared to assist customers with enquiries.

www.revenue.ie is Revenue’s key information source for keeping customers up to date with their entitlements and obligations.