Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010

On the 1st February 2011 the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 came into law.

Seven days later on the 7th February two men became the first couple under Irish law to be registered as civil partners.

So, where does this leave the happy couple from a tax point of view?

At present, nothing has changed and at the time of writing, they will still be treated as single persons and possess single tax allowances and credits. The change legislation has been drafted however, but the tax changes have been deferred until the formation of the new government, which, as it happens, is today! So as we listen from our new offices on Nassau Street to the chanting of the Social Party marching with their new members to the Dáil, we await the passing of this long awaited bill to give equal rights to all. It’s not perfect but it’s a big step in the right direction.

We are eagerly awaiting more information on the changes from the Departments of Finance and as soon as they are available we will pass them on. If you, the reader needs to speak with us in person, we would be delighted to sit down and talk you and your partner through it.

Go n-eírí an bother libh le chéile.