Darragh O'Brien (Fianna Fail)

It is.

I thank the Minister of State for the way in which he concluded his remarks. This is a good day for the State and citizens. For a committed constitutional republican, as I am, a true republic respects the rights and dignity of all its citizens, regardless of their views and preferences. This legislation predates 2007. Commitments in this respect were given by all parties prior to the 2007 election and they formed part of the 2007 programme for Government. I had many engagements with groups who supported civil partnership legislation and with people, who had strongly held views on it, who were opposed to it. Those discussions were important because such change takes time. On the other side, there were people who believe this legislation does not go far enough in terms of civil partnerships, and that is understood also.

This legislation is a big step forward for this country. We only have to look back to the early 1990s when certain laws providing for the criminalisation of homosexuality had to be removed. We have moved a long way since then. Groups such as the Gay and Lesbian Equality Network, GLEN, and other groups I have met were realistic about what could be done.

The tax changes in this Bill, which we fully support, are welcome. The Minister of State has reminded me of a few dark days politically between the last budget and the fall of the previous Government. It was a regret of mine that this legislation could not have been passed at that stage. I am aware that former Members of the Seanad and Dáil were very involved in the civil partnership legislation as well as, to be fair, members of the Green Party who are no longer represented here or in the Dáil who held strong beliefs in this respect which were important to them. Everyone must be commended on the way this debate was handled since 2007 and that was a sign that Ireland was maturing and becoming a real republic. There are many areas in our society that we must improve, and this is a step in that direction. It may not be a step as far as some people want to go but it gives us a basis from which we can move forward. In most instances over recent years the manner in which this debate was held was welcome. It was done in a mature fashion.

In regard to civil partnerships or marriages in other jurisdictions - this question may have been dealt with already - and the retrospective nature of this legislation in terms of tax and returns for previous tax years, how will that be dealt with in the case of a person who moves to this State having entered into a civil partnership or a civil marriage in another jurisdiction? In what way is such provision encompassed in this legislation?

The Minister of State specifically mentioned maintenance payments in his contribution. I might be straying from the content of the Bill but the Minister of State might be able to assist me on how the tax treatment of maintenance payments will be dealt with. Has that issue been examined? I am aware that his colleague, the Minister for Social Protection, is examining this issue in terms of social welfare recipients who are not remitting maintenance payments agreed under court orders. If there is a dissolution of a civil partnership, no more than a judicial separation or divorce in a marriage, how far is the Government down the line of ensuring that the requirements to remit maintenance payments agreed in a court order are followed through? The issue of maintenance is not specifically covered in this Bill but it is important that the Minister of State mentioned maintenance payments in the context of civil partnerships. The most commonly used phrase in this context is the "deadbeat dad" and it is a major issue. We all see instances of this in our constituencies where people can still claim benefit from the State and not live up to their obligations to their family, partner or children. I would be interested to hear how far the Government has advanced in addressing that issue?

It is crucial that all views have been respected in this legislation and the Government should continue along that line. Some people had concerns about provision for civil partnerships and the manner in which that has been done has ensured that this process has moved forward.

We support the Bill and have not proposed any amendments to it in the Seanad. This is not a political issue. The legislation on this area was introduced by a previous Government and it had cross-party support. I am glad the Government has seen fit to bring forward this legislation early in its terms of office to complete the process of civil partnerships, enshrine them in law and ensure that same sex couples who enter civil partnerships will have the same tax treatment as married couples. That is crucial. We in this State, this Republic, must work together particularly in these difficult times. We must put our differences aside, be they social or economic, and work together. There are still many areas where inequality exists and there are some provisions in the programme for Government to deal with that. The Government will have the support of the Fianna Fáil group in addressing inequality and ensuring that people are not marginalised in our society. This Parliament or Oireachtas, that is the Seanad and Dáil, has a major role in addressing that. A great deal of our time has been spent dealing with economic matters, and rightly so. I was going to use this opportunity to ask the Minister of State questions on other matters but I will not do so because it is appropriate that the time be devoted specifically to the issue of civil partnerships and this legislation. We are very much caught up with the economic difficulties we and the rest of the European community face. In dealing with those financial matters, we should not forgot about our citizens, what is important to them, how we can improve their quality of life and how we can address inequalities. I thank the Minister of State for coming to the House. He has the full support of the Fianna Fáil group in this House on this Bill.