Michael Noonan today published a finance bill to allow same sex couples have the same tax rights as married couples.
The Minister for Finance needed to change existing tax legislation to bring it in line wit the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010.
Civil partners will now 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.
Noonan gave credit to the previous government for its commitment to the tax changes and said they were not implemented during its term due to the early election.
Ireland’s first civil partnership was made official in the State’s eyes on January 17 this year.