Finian McGrath (Dublin North Central, Independent)
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Question 111: To ask the Minister for Finance the position regarding taxation and social welfare legislation. (details supplied) [47524/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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It is intended that the necessary changes to tax legislation arising from the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 will be included in the forthcoming Finance Bill. The provisions will provide for the same tax treatment for registered civil partners as for married couples and will have effect for the year of assessment 2011. It should be noted that Social Protection legislation is a matter for the Minister of Social Protection.