Brian Hayes (Dublin South West, Fine Gael)

It does because it is a logical extension of what we passed in law. If we are suggesting that the tax treatment of civil partners should, by and large, be the same as the tax treatment of married couples, it follows, ipso facto, that this treatment of children of a civil partnership should also exist. That is the majority view in the context of this legislation which was passed last year. I only make these points to be helpful. The common will is to implement this legislation and, at the very least, give people protection in the tax code for their relationships. It would be nonsensical to enact legislation to give fundamental rights to civil partners, which excluded the tax code as part of it.