Olivia Mitchell (Dublin South, Fine Gael)
Link to this: Individually | In context

Question 78: To ask the Minister for Finance his plans to introduce legislation to give equal tax status to persons who entered civil partnership agreements overseas who have legal recognition here but yet are treated as strangers under the tax code; and if he will make a statement on the matter. [5699/11]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context

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 and subsequent years. 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 part of Finance (No.2) Bill 2011. Persons who entered into civil partnerships overseas which are recognised in the State and who have tax obligations or entitlements here will, under the legislation that is currently being prepared, be treated for tax purposes in the same way as civil partners who enter into civil partnerships in the State.