The Minister for Finance Michael Noonan T.D. today published the Finance (No. 3) Bill 2011.  The Bill provides for changes to existing tax legislation as a consequence of the passing of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010.

 

The Bill will allow registered civil partners to receive the same tax treatment as married couples in respect of income tax, stamp duty, capital acquisitions tax, capital gains tax and VAT.

 

In addition, the Bill allows for the taxation consequences of the redress scheme for opposite-sex and same-sex cohabiting couples provided for in the 2010 Act.

 

On publication of the Bill, the Minister for Finance, Michael Noonan T.D., said:

 

“The previous Government committed to introducing the changes to tax legislation to implement the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010.  This was not possible during their term of office due to the early general election but I am now publishing the Finance (No. 3) Bill 2011.

 

This Bill was published separately from the Finance (No. 2) Bill 2011 as it implements changes that go right through the tax system and will require detailed consideration.”