Martin Mansergh (Fianna Fail)

Tribute is owed to Senator Norris, not only for putting this question before us, but also for the campaigning he has done over a long number of years. The highlight of this campaign was the Bill enacted by the former Minister for Justice, Máire Geoghegan-Quinn, under the aegis of the Fianna Fáil-Labour Party coalition, on the decriminalisation of homosexuality. There is no disagreement on any side of the House that change and reform are needed. The issue relates to the question of what that change should constitute.

As the finance spokesman for Fianna Fáil in this House, I feel entitled to raise the point that there is a powerful fiscal undercurrent to this debate. There are three categories for capital acquisitions tax. Category A, which applies to straightforward family relationships such as that between child and parent, has a threshold of €456,000. The threshold is €45,000 for siblings, while for those who are not related a figure of approximately €23,000 applies. This is an important dimension to the debate.

There are many choices to be made and I am very much in sympathy with most of what the Minister said in his analysis of the issue. One must decide if only sexual relationships, whether heterosexual or homosexual, should come within the remit of civil partnership legislation or whether such provisions can apply to friends, companions or siblings. My clear preference, which is against the recommendation of the Law Reform Commission, is for a broad, inclusive and comprehensive view of relationships. It does not seem right that a cohabiting couple should be treated more favourably than siblings living under the same roof. There are divisions of opinion on this question. The fundamental question concerns marriage as understood up to now and as it is understood in the Constitution, although this is sub judice. Do we believe that the family and marriage should have some primacy over other relationships or do we feel they should be on a par?

It is somewhat disingenuous to suggest, as some speakers have done, that this has nothing to do with gay marriage. Section 3 states that a civil marriage is a conjugal relationship. The Oxford dictionary states that "conjugal" means "of marriage, of the relationship between husband and wife." Taken with section 6 we are talking to all intents and purposes about gay marriage. How should we decide whether we choose that option or something else? It is not just a matter for the courts, although the input of the courts will be important. While what the Legislature has to say will be important, it is not just a matter for the Legislature. It is so fundamentally important that it should be a matter for the people, not as a question in isolation but on foot of carefully considered legislation dealing with very complex issues.