When will the Civil Partnership bill apply for tax reasons?

T

Tailspin

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Hi

I and my partner (man and woman!) are not married, but have 2 children. My partner has finished maternity leave and will not go back to work while she looks after the children. We don't want to get married yet and so we cannot use my partner's tax credits. We really need them as the loss of income is terrible.

I understand that the Civil Partnership bill will apply the tax rights associated with marriage to such relationships. I also know that it has not formed part of the finance bill, but is likely to be backdated once included.

My question relates to how we go about preparing for this. I want to be in a position to claim these tax credits going back to the beginning of the year, but cannot find any information relating to this.

Can anyone help?
 
Here is the statement from the Revenue. Note that they are not saying that it will
be backdated to the beginning of the year.

[broken link removed]
 
You should apply for one parent family tax credit. It is allowed (concessionally) where the couple are living together and one partner is not working. Get Form OP1 and write on it that you are living together but she is not working.

You should also apply for prior years if applicable.

Sybil
 
Tailspin said:
Hi

I and my partner (man and woman!) are not married, but have 2 children. My partner has finished maternity leave and will not go back to work while she looks after the children. We don't want to get married yet and so we cannot use my partner's tax credits. We really need them as the loss of income is terrible.

I understand that the Civil Partnership bill will apply the tax rights associated with marriage to such relationships. I also know that it has not formed part of the finance bill, but is likely to be backdated once included.

My question relates to how we go about preparing for this. I want to be in a position to claim these tax credits going back to the beginning of the year, but cannot find any information relating to this.

Can anyone help?
Click to expand...

Assuming the next Government bring in the planned changes, my understanding is that the tax and social welfare rights will only apply to those who are eligible to register for a Civil Partnership under the Act, i.e. same-sex couples. Opposite sex couples are not eligible to register as a Civil Partnership under the Act.

The Full Act is called the
Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 and deals with two seperate matters. One is the recognition of same-sex partnerships (Civil Partnerships) and the other is to set out the legal rights and responsibilities of co-habiting couples (same sex or opposite sex) who are not married/civil partners. That second part doesn't make any tax or social welfare changes for cohabiting couples.

Matheson Ormsby Prentice have a good summary of both parts of the Act [broken link removed].
 
This is brilliant advice thanks - will download that OP1 and follow up on the cohabiting couples piece. I did read recently that they would backdate the tax provisions though as a result of the delay to the Finance Bill. Looks as though long term I might aswell walk down that aisle though...*sigh*
 
Mrs Vimes said:
You should apply for one parent family tax credit. It is allowed (concessionally) where the couple are living together and one partner is not working. Get Form OP1 and write on it that you are living together but she is not working.

You should also apply for prior years if applicable.

Sybil
Click to expand...

Thanks Mrs Vimes. I called the revenue to get clarity on this point and they told me that this isn't allowed under any circumstances. Would you be able to tell me your sources?! Has it worked for you? Should I just go ahead and apply anway?
 
Hi tailspin,

sorry I'm soooo slow in replying to your question.

I know that it was being granted (as I said "concessionally") in Cork in 2004 but I don't have any precendent and can't find anything on Revenue's website. The Revenuers on the phones may not be aware but if you ask to speak to someone higher up and state that you are aware of cases where it has been granted (they can't discuss other taxpayers with you) you may get it.

Good luck and please keep us posted.

sybil
 
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