CIVIL PARTNERSHIP & COHABITATION ACT

The Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 came into effect on 1 January 2011. The Minister for Justice and Law Reform, Dermot Ahearn, T.D has noted that the changes required to introduce civil partnership into the tax and social welfare codes also come into effect from 1 January.  The relevant tax legislation is expected in the forthcoming Finance Bill.