Brian Lenihan Jnr (Dublin West, Fianna Fail)

I am giving notice of that now. By doing so, I am giving power to the Legislature in some weeks time to use those dates. As Members know, when the Minister uses certain words in a formula like this, it creates the capacity to legislate retrospectively. I am saying this now, on the record of the House, in order that the Senator's recommendation has not been in vain. He has given me the opportunity to say it will apply with retrospective effect, which is also of value.

The Revenue Commissioners are working on adapting their various systems and, for the information of the House, I would like to give some information in this regard. The Revenue Commissioners have constituted a project group to oversee all aspects of their activities in regard to the introduction of civil partnership and the provision of tax treatment of civil partners equivalent to that of married couples. The group traverses all of Revenue and involves the following: identifying all relevant items of legislation requiring adaptation, which work is said to be largely done; gearing up Revenue customer services in terms of awareness and updating of leaflets, forms, counter services, telephone and online services, both PAYE and self-employed; capital acquisitions tax; reviewing collection customer services for civil partners; reviewing all Revenue material on www.revenue.ie; adapting IT systems to cater for civil partnerships; and raising awareness at human resources level to cater for Revenue staff who are interested in civil partnership. The training branch is extending training services to include training for civil partnership, and the regional and large cases divisions are covering front-line staff and providing local expertise. While I am not sure the involvement of the regional and large cases divisions will warm the heart of any civil partners who come to their attention, they are focusing energies on them as well.

The Revenue website has a message in this regard which states that to facilitate the accelerated timeframe for passing the 2011 Bill, the legislative changes to give effect to the taxation changes have been deferred until after the formation of a new Government. The Revenue website states that the draft legislation has been prepared, although my official advice is that it has been largely prepared, and includes all necessary changes together with the proposed date or dates on which such changes take effect. In general, all changes will have effect for the year of assessment 2011. It is important to note that until the legislation is passed, existing provisions continue to apply. The Revenue website will continue to be updated as more information becomes available. Of course, based on what I have just said, it will be possible when the legislation is enacted to give it retrospective effect.