Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010
Members should note that the legislative changes to give effect to the taxation changes arising from the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 have been deferred until after the formation of a new government. Remarks to this effect were made by the Minister for Finance in the Seanad.
Revenue notes that the draft legislation has already been prepared and includes all necessary changes together with the proposed date or dates on which such changes take effect. In general, all changes will have effect for the year of assessment 2011; however, until the legislation is passed existing provisions continue to apply.