Paul Bradford (Fine Gael)

I welcome the legislation. The Bill - which has numerous sections, as, I suppose, all finance Bills have - is straightforward in nature and we have no difficulty in supporting it.

Senator Reilly used the phrase "progressive legislation", which I hear so often and which, while I hold the Senator in huge admiration, can irk me from time to time. I hear these phrases "progressive legislation" and "progressive thinking" coming very much from one side of the spectrum philosophically. Many of those who speak of progressive legislation will tell one that what we see in China and in some parts of South America and Cuba today is progressive legislation. We should start defining what is progressive and what is not, and should not use the word with total abandon. I welcome this legislation, but this definition of some legislation being progressive and only being generated from a certain ideological base is not always correct.

Last year the civil partnership legislation generated significant debate, particularly in this House. It was a genuine and comprehensive debate, unlike what occurred in the other House, and a wide spectrum of opinion was presented to us. The view of the House on that occasion was to pass the Bill and, therefore, we are now putting in place the follow-up taxation provisions. It is only fair and proper. It deals with same-sex couples and cohabitating couples. It is appropriate and I have no difficulty in the tax code being changed to allow all of those people to have full taxation rights.

A substantial case was made during the debate on the civil partnership Act about the rights and entitlements of people living together in what were described as caring relationships. Generally, this involved brothers and sisters and elderly persons who were looking after each other. The case was made that rights and entitlements should be afforded to such persons also. Obviously, the Bill does not provide for this. However, those of us involved in constituency politics will be aware of people who have lived together for almost a generation and who do not have any social welfare, taxation or legal rights. I am referring for the most part to brothers and sisters. Perhaps the Minister of State might reflect on those in society in need of State protection under the tax and social welfare codes. That does not, however, take from the fact that this legislation is necessary and will be supported by everyone in the House. I thank the Minister of State for fulfilling the Government's commitment, as it moves our legislation to a newer plane. This is something we promised we do and that everyone supported in the debate on the civil partnership Act last year. I do not envisage a divide on the legislation. I thank the Minister of State for introducing the Bill and we look forward to its speedy enactment.