Gerald Nash (Louth, Labour)
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I move amendment No. 7:

In page 10, between lines 10 and 11, to insert the following:

“Report on the treatment of Cohabitants under the Taxes Acts

3.The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the treatment of cohabitants under the Taxes Acts with regard to the differences in the taxation of a married couple and a cohabiting couple.”.

The Minister will be aware of this issue which entered the public domain in recent months, particularly in the context of social welfare rights and entitlements when a long-standing partner may pass away and they are not legally civil partnered or married. There are implications for cohabiting couples in the context of the tax code.