Brian Lenihan Jnr (Dublin West, Fianna Fail)

I welcome the spirit in which Senator Norris tabled this recommendation. I understand why the Senator tabled it. However, Senator O'Malley raised a very relevant point at the outset of the debate on this recommendation of which sight has been lost in the subsequent discussion. She inquired as to whether the recommendation achieves the purpose for which it is intended and whether it is technically effective. Unfortunately, it is not technically effective.

I have no intention of taking away from the work done by whomever advised Senator Norris in respect of the recommendation, which states, "in every instance where "spouse" occurs in this Bill it shall be interpreted as including persons who are legally registered as civil partners". However, the Bill does not cover the tax code. As a result, it does not address, in a comprehensive way, the issues - such as those relating to gifts and inheritances - that arise in respect of capital acquisitions tax. I would have thought that these issues are fundamental in the context of the category of people to which the recommendation relates. What is proposed would not provide these individuals with the kind of tax arrangement to which they are now entitled by virtue of the enactment of the legislation.

I do not believe I should discuss the merits of civil partnership. I am very proud of the fact that when I served as Minister for Justice, Equality and Law Reform, I prepared the bulk of the civil partnership legislation and brought it to an advanced stage of readiness. I had discussions with many individuals, including Senator Boyle, in respect of that particular subject. The fact is, however, that the Houses have voted on the principle of the issue. I do not believe, therefore, that we should re-embark on a debate on that principle. The matter that was required to be dealt with here was the consequential implementation of the necessary tax changes. When the legislation finally came before the Houses, I recall, as Minister for Finance, being consulted on the matter and realising that it was not possible to mix money Bill provisions with those contained in the civil partnership legislation.

The matter under discussion will fall to be dealt with in the next finance Bill. It is a matter of regret to me that it is not being dealt with in the legislation before the House. That is because the necessary material is not yet ready. It would have been ready within a matter of weeks. Let us be clear about the matter. Seanad Éireann is sitting today because the Government and, in fairness, the Green Party, wanted it to do so. Fine Gael and the Labour Party took the view that the Seanad should only devote one day to its consideration of the Bill. That was their stated decision in the discussions which took place in my Department.