Michael Noonan (Limerick City, Fine Gael)

I thank Senators for their contributions and, in particular, Senator Zappone for her cogent arguments. She is on better ground with this recommendation than on the previous one. She may have identified a measure in tax law available to married couples but which has not been extended to persons in civil partnerships.

This recommendation seeks to extend the definition of maintenance agreements for tax purposes beyond those made by court order or on the dissolution of a civil partnership. More specifically, the recommendation seeks to have maintenance agreements made as part of a legally binding contract between two civil partners recognised for tax purposes.

I see what Senator Zappone is trying to achieve with this recommendation. There will exist a period between the breakdown of a relationship and the legal dissolution of a civil partnership. Solutions often need to be put in place during that time to protect both partners. Civil partners can offer a maintenance order from the courts during the period before dissolution. This option is perfectly suitable in most cases.

However, in marriages, there is also the option of a deed of separation. Both sides can sign up to it and the maintenance agreements which may form this deed are recognised in tax law. Senator Zappone has identified the disparity of treatment in that civil partners have the option to enter into a similar agreement but the maintenance payments are not recognised in tax law unless the agreement is made a rule of court.

This Bill is complex and crosses several areas of existing law. For this reason, I am reluctant to rush to amend the legislation without further assessing all possible consequences. It is for that reason I cannot accept the recommendation today. I will instruct my officials, however, to engage with the Revenue Commissioners, the Office of the Attorney General and the Department of Justice and Equality to examine the issues identified by the Senator. If they find this is an issue which can only be rectified by amending legislation, I will consider it in the next finance Bill