Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010

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Legislative changes to give effect to the taxation changes arising from the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 will be introduced in 2011.

Prior to the passing of the Act, unmarried couples had no legal rights or entitlements to lay claim to the assets or estate of their partner. However, the Act will now introduce very significant changes to the legal status of unmarried couples, both same-sex and opposite-sex.

The Act deals separately with both the civil registration of same-sex partnerships (Civil Partnership) and the rights and duties of cohabiting couples.

The main effects of the Act are:

• To create a new legal relationship of civil partnership for same-sex couples who choose to register their relationship, which may end only on the death of a partner or dissolution by a court;
• To make detailed provision for the formalities and procedures for registration of civil partnerships; and
• To give legal effect to a range of property, financial and other rights and entitlements consequent on civil partnership to include provision for maintenance, protection of shared homes, inheritance entitlements and pension provision.

Once the legislation is passed the changes will apply for the 2011 year of assessment. Further information will be available on Revenue's website in due course.

 For further information please contact Imelda Prendergast, OSK

 

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