The Minister for Finance Michael Noonan T.D. recently published the Finance (No. 3) Bill 2011. The Bill provides for changes to existing tax legislation as a consequence of the passing of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010. 

The Bill will allow registered civil partners to receive the same tax treatment as married couples in respect of income tax, stamp duty, capital acquisitions tax, capital gains tax and VAT.

In addition, the Bill allows for the taxation consequences of the redress scheme for opposite-sex and same-sex cohabiting couples provided for in the 2010 Act. 

Section 1 and Schedule 1 give effect to the changes necessary to the Taxes Consolidation Act 1997 

Section 2 and Schedule 2 give effect to the changes necessary to the Stamp Duties Consolidation Act 1999 

Section 3 and Schedule 3 give effect to the changes necessary to the Capital Acquisition Tax Consolidation Act 2003

Section 4 and Schedule 4 give effect to the changes necessary to the Value-Added Tax Consolidation Act 2010 

Section 5 contains provisions relating to short title, construction and commencement. 

For further information view Finance (No.3) Bill 2011   Explanatory Memorandum. 

Source: Department of Finance