Rónán Mullen (Independent)

It may be, of course, that the debate on the legislation in question was run through so fast that some find it difficult to recall how some Members felt.

This recommendation probably teeters on – if not falls over – the brink of unconstitutionality. The Minister rightly expressed some caution this morning about whether another amendment would impact on the status of the Finance Bill as a money Bill. I would also express a similar caution.

The blanket association of the term "civil partner" with the term "spouse" might very well be a justiciable matter. It may lead to the argument that there is an equation being made between civil partnership and marriage. On the other hand, it may be argued that giving similar tax status to civil partnerships as is given to marriage could be such a legislative device that would be accepted by the courts. That would certainly be the intent of the Government and the majority but not a unanimous one of these Houses.

It is appropriate this matter has arisen on the day the Finance Bill is being rushed through the Oireachtas. The civil partnership legislation was also rushed through and I was accused of filibustering at the time. At the time, Senator Regan reminded me he had to speak for two hours on an amendment for another Bill.