Jerry Buttimer (Cork South Central, Fine Gael)
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Question 93: To ask the Minister for Finance when the enabling legislation to enable the social welfare and taxation aspects of the Civil Partnership Bill will be brought before the Houses of the Oireachtas. [6640/11]

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 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. The treatment of civil partners for the purposes of social welfare is primarily a matter for the Minister for Social Protection. However, I am informed that the social welfare legislative provisions for the introduction of civil partnership are contained in the Social Welfare and Pension Act 2010 which came into effect on 1 January 2011.