Dominic Hannigan (Meath East, Labour)
Link to this: Individually | In context

Question 109: To ask the Minister for Finance, further to Parliamentary Question No. 99 of 1 June 2011, if the tax changes will be retroactive to the commencement of a civil partnership in view of the delay in the introduction of the legislation; if the legislation will apply to civil marriages or civil unions registered in a different country which are recognised here; and if he will make a statement on the matter. [15033/11]

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 was published on 9 June 2011 as the Finance (No. 3) Bill. The legislation covers all changes relating to Capital Taxes (CGT, CAT, Stamp Duty), Income Taxes and VAT. The changes will be effective for the year of assessment 2011 and subsequent years as respects income tax and from 1 January 2011 as respects gift and inheritance taxes and stamp duty transactions.

In addition, persons who entered into civil partnerships overseas which are recognised in the State and who have tax obligations or entitlements here will, under the new legislation, be treated for tax purposes in the same way as civil partners who enter into civil partnerships in the State.