Michael Noonan (Limerick City, Fine Gael)

I thank Senators for their contributions and very cogent arguments. This is text legislation that is consequent on the primary legislation introduced by my predecessor, namely, the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010. It is not possible for me to accept the recommendation because I cannot go beyond the scope of the original legislation. If I understand the recommendation correctly, it seeks to define the status of separation for civil partners within the tax law. The Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 does not provide for a status of separation in the same manner as exists for married couples. The tax legislation cannot make provision for something that is not in the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 and as such cannot create the status of a separated civil partner.

The legislation before the House already provides that a civil partner shall be treated for income tax purposes as living with his or her civil partner unless they are living separately and apart in circumstances where reconciliation is unlikely. The recommendation, as proposed, relies on a civil partner being of the status of separated. As we have established, this status does not exist for civil partners in the general law. As such, I do not see that this recommendation could be implemented and therefore cannot accept it.