Updated FAQs on Taxation of Civil Partnerships and Cohabitants
Revenue has updated their FAQ documents dealing with the taxation of civil partnerships and of cohabiting couples. The updated FAQ documents include new FAQs dealing with the treatment of maintenance payments and support payments. Amendments to the text to clarify that couples living together but not in a civil partnership are assessed as single individuals, and that tax changes were introduced for cohabiting couples with effect from 1 January 2011, are also included in the updated FAQs. The updated FAQs “Taxation and the Redress Scheme for Cohabiting Couples” and “Taxation and Civil Partnerships” are published on the Revenue website.