It’s nearly there – the Finance Bill No. 3  2011 which deals with the tax affairs of civil partnerships (and children of civil partners) has passed all stages of the Dáil and is now in the Seanad for consideration.   It passed the second stage yesterday.  The debate which took place can be read here. There were speeches from the Minister for State Brian Hayes, Senator Ivana Bacik and Senator Katherine Zappone and many other Senators welcoming the bill.

There is also a speech to be read by Senator Rónán Mullen if you are really into flagellation – you’ll be unsurprised to note that he has not changed his mind from when the Civil Partnership and Certain Rights of Cohabitation 2010 Bill was debated.

Then there’s also the bit where the Minister for State calls Senator Mullen a fundamentalist.

Deputy Brian Hayes: It does because it is a logical extension of what we passed in law. If we are suggesting that the tax treatment of civil partners should, by and large, be the same as the tax treatment of married couples, it follows, ipso facto, that this treatment of children of a civil partnership should also exist. That is the majority view in the context of this legislation which was passed last year. I only make these points to be helpful. The common will is to implement this legislation and, at the very least, give people protection in the tax code for their relationships. It would be nonsensical to enact legislation to give fundamental rights to civil partners, which excluded the tax code as part of it.

 

Senator Rónán Mullen: That is creeping in again.

 

Deputy Brian Hayes:I am not a fundamentalist, unlike the Senator.

 

Senator Rónán Mullen:The Minister of State might wish to withdraw that comment, on reflection.

 

Deputy Brian Hayes:If it is the view, which I suspect it is, that the support is there for the civil partnership legislation, it logically follows that the support should be there for these tax changes. We will have an opportunity next Tuesday to go through this in greater detail.

 

Senator Rónán Mullen:On a point of order, I ask the Minister of State to withdraw that comment, if he does not mind. I know he probably said it in jest, but it was about me being a fundamentalist, if I heard him correctly.

 

Deputy Brian Hayes:I apologise.

 

Senator Rónán Mullen:I do not think he really meant that, did he?

 

Deputy Brian Hayes:No, I did not mean that at all.

 

Senator Rónán Mullen:I just wanted to put that on the record.

 

Deputy Brian Hayes:It just popped out, as these things do sometimes.

 

Senator Rónán Mullen:It was a pun of a kind.

 

Deputy Brian Hayes:  I apologise to Senator Mullen.

It just popped out eh?

The Bill passed the second stage without a vote and will enter committee stage on Tuesday 19 July.