Dáil debates

Thursday, 1 July 2010

Civil Partnership Bill 2010: Report and Final Stages

 

7:00 pm

Photo of Dermot AhernDermot Ahern (Louth, Fianna Fail)

I move amendment No. 16:

In page 37, between lines 13 and 14, to insert the following:

38.—No land registration fee, Registry of Deeds fee or court fee shall be payable on any transaction creating a joint tenancy between civil partners in respect of a shared home where the home was immediately prior to such transaction owned by either civil partner or by both civil partners otherwise than as joint tenants.".

The amendment provides that the creation of a joint tenancy in a shared home shall be exempt from a range of fees which are normally chargeable on such transactions. It differs from Deputy Flanagan's amendment in one key respect, namely, it does not specify that such transactions shall be exempt from stamp duty. This has attracted some commentary in recent weeks. I make absolutely clear that the reason the section does not deal with stamp duty is that all tax consequences of civil partnership will be dealt with in the next Finance Bill following the enactment of the Civil Partnership Bill. Government policy is that civil partners will be treated in exactly the same way as spouses under the taxation and social welfare codes. The matter will be addressed in the Finance Bill.

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