Vol. 438 No. 1
34 Mr. Shatter asked the Minister for Finance the review, if any, he has undertaken in relation to the operation of the Civil and Public Service Pension Scheme in view of comments made on the Government's White Paper on Marital Breakdown; whether it is intended to publish, for discussion, any amendments proposed to be made to the scheme in the event of a constitutional change allowing for divorce legislation in this State; and if he will make a statement on the matter.
As part of the process of reviewing the law on marital breakdown affecting property rights and maintenance, the relevant Departments, including my own, are examining the position of occupational pension schemes in both the public and private sectors. Any changes which the Government considers necessary on foot of this review will be introduced in due course.
36 Mr. Shatter asked the Minister for Finance whether he has undertaken a review of all legislation within his Department relating to capital acquisition tax, capital gains tax and income tax to determine the changes that may be necessary in the event of a constitutional change allowing for divorce; whether it is intended to publish a discussion paper on any required changes; and if he will make a statement on the matter.
I can assure the Deputy that all legislation in relation to income tax, capital gains tax, capital acquisitions tax, probate tax and stamp duty is being reviewed to determine what changes, if any, would be necessary in the event of a constitutional change allowing for divorce.
The Deputy will appreciate that it is not possible for changes in taxation law to precede changes in the general law. Nevertheless, in order to facilitate an informed public debate on the issue, it is my intention to clarify as far as possible the overall tax implications arising from the introduction of divorce in advance of the proposed referendum taking place.
