Ciarán Lynch (Cork South Central, Labour)
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Question 65: To ask the Minister for Finance if he will confirm that full equal treatment, from the start of this financial year, will be applied in respect of income tax, inheritance tax, gift tax and all other taxation matters in regard to persons entering into relationships under the Civil Partnership Act; when the appropriate legislative provisions regarding taxation will be introduced; and if he will make a statement on the matter. [5368/11]

Michael Noonan (Limerick City, Fine Gael)
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The position is that legislation to provide the same tax treatment for civil partners as that provided for spouses is currently in preparation. It is intended that the legislation will have effect for the tax year 2011. As the Deputy is aware the shortened timescale for this year's Finance Act meant that it was not possible to include the legislation in that Act but it is intended that the legislation will be put before the House shortly as a Bill or as part of a Finance (No.2) Bill 2011.