Michael Noonan (Limerick City, Fine Gael)

Let it go forth from this Chamber that the purpose of this legislation is to provide equality of treatment under the law to persons who are in civil partnership and to their children. There is no tax relief for the payment of maintenance for children when marriages break down. There is tax relief in respect of incapacitated children, and that tax relief is being applied equally to the children of civil partners and the children of married couples. There is no tax relief for other maintenance payments in either circumstance. I do not see where there is inequality. I accept there are several other issues but it is not fair, in declaratory statements, to import the other issues into tax legislation which everybody knows must be confined by the primary legislation. What I am pledged to do is to mirror every rule across the tax code which applies to married couples in the treatment of persons who have entered into civil partnership and to their children. I do not see where there is discrimination against children in this. If there is, I would be grateful if it was pointed out to me.

There is no provision in tax law for receiving a tax break for maintenance payments for children. There is a provision for a tax break for incapacitated children, but we are legislating to apply that to a child in a civil partnership in the same way as it applies to a child in a marriage.