Civil Partnership
Taxation and the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010
Legislation giving effect to the taxation changes arising from the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (CPCROC Act) was enacted on 27th July 2011 (Finance (No. 3) Act 2011).
Similar tax provisions that apply to married couples are now available to civil partners. Revenue is committed to ensuring that registered civil partners are aware of their entitlements arising from the legislation. A 
Frequently Asked Questions (FAQ) (PDF, 425KB) document has been prepared to assist customers with enquiries. This will be updated as required. All relevant forms, information leaflets and guides are being revised to reflect the new civil partnership status.
The Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 also introduces a redress scheme for qualified cohabitants. The tax provisions for cohabiting couples relate to relief for maintenance payments and property transfers made to a financially dependant former cohabitant as ordered by the Courts on the ending of a long-term cohabiting relationship. A separate Frequently Asked Questions (FAQ) (PDF, 84KB) document has been prepared to assist customers with enquiries.
www.revenue.ie is Revenue's key information source for keeping customers up to date with their entitlements and obligations.