I wish to inform the Deputy that taxation matters are primarily a matter for my colleague the Minister for Finance.
In relation to entitlement to a Widow's, Widower's or Surviving Civil Partner's Contributory Pension, to qualify for this payment, which is based on social insurance contributions, you must be a widow, widower or ( since 1 January 2011) a surviving civil partner .
Cohabitees do not qualify for this payment because cohabitees are not, or have not been married in the first instance and therefore do not satisfy the criteria of being a widow(er) / surviving civil partner.
While the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 creates a cohabitant's redress scheme for same-sex and opposite-sex couples giving protection to an economically dependent party at the end of a long-term cohabiting relationship, this does not extend to the provision of survivor's benefits which are payable only to those who were married or in a civil partnership.