Richard Bruton (Dublin North Central, Fine Gael)
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Question 118: To ask the Minister for Finance if the tax advantages that previously applied just to married couples now applies to couples who have entered into a civil union; if similar provisions apply to persons who have been cohabiting, but who have not yet formalised their relationship in a civil union; and if he will make a statement on the matter. [47086/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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It is intended that the necessary legislative changes to give effect to the tax consequences of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 will be included in the forthcoming Finance Bill. The provisions will have effect for the year of assessment 2011 and will provide the same tax treatment for registered civil partners as for married couples. Individuals who are cohabiting and who are neither married nor in a registered civil partnership will continue to be treated for tax purposes as single persons.