Dáil Éireann Debate, Tuesday - 5 April 2011
292 Deputy Peter Mathews asked the Minister for Justice and Equality his plans to amend the Civil Partnership Act 2010 to recognise civil partnerships from Northern Ireland so that couples are exempt from inheritance tax in the event of the death of a partner; and if he will make a statement on the matter. [6495/11]
View answerUnder SI No. 649 of 2010, civil partnerships registered in the United Kingdom are recognised in this jurisdiction and are entitled to the same treatment under Irish law as civil partnerships registered in the State. That Order came into force on 12 January 2011.
In relation to the proposed changes to the tax code, I refer the Deputy to the responses of the Minister for Finance to Parliamentary Questions numbers 78 of 29 March 2011 and 65 of 22 March 2011 in which he indicates that legislation to provide the same tax treatment for civil partners as that provided for spouses is currently in preparation and that it is intended that the legislation will have effect for the tax year 2011 and subsequent years.
