Revenue issued a notice last month advising that the legislation, to give effect to the taxation changes arising from the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, is expected to be put before the House shortly as a Bill or as part of a Finance (No.2) Bill 2011.

According to Revenue's notice, the draft legislation is nearly completed and will include 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, it is important to note that until the legislation is passed existing provisions continue to apply.