List of Laws and Reports On LGBT Rights in Ireland - Finance (No. 3) Act 2011

Finance (No. 3) Act 2011

This act grants civil partners the same tax entitlements as married coupled in income tax, stamp duty (which covers the buying and selling of homes), capital acquisitions tax (which covers the inheritance of property), capital gains tax, value added tax (VAT) and other taxes and fees. This act covers civil partners only. Same-sex cohabiting couples are not entitled to the same range of tax entitlements and must enter a civil partnership to avail of this. The provisions of this act were originally to have been included in the Finance Act, 2011 but they were left out as a shorted Finance Act was passed. This was due to the general election which was held on the 25th February 2011. Some of the tax entitlements of civil partners have been made retrospective to 1 January 2011 such as capital acquisitions tax and stamp duty. Relief on income tax starts from the date of entry into a civil partnership. Married couples are treated in the same way as they gain relief on income tax from the date of marriage.

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