Averil Power (Fianna Fail)

Is the Leader aware of the Government's timescale for legislating for the tax elements of the civil partnership legislation? I understand it is now intended to provide for these changes in a finance (No. 3) Bill, but I am concerned about the delay in bringing the Bill forward. The State has been recognising foreign civil partnerships since January and domestic partnerships since April. The delay in legislating for the tax rights and responsibilities of couples in civil partnerships is unfair. I hope that when the finance (No. 3) Bill is brought forward, its effect will be retrospective. Legislating for civil partnership was one of the key achievements of the last Government.