Budget Releases

Tax and civil partners

Changes are to be made to all existing tax legislation both primary and secondary so that civil partners formed as a result of the Civil Partnership Act 2004 will be treated the same as married couples for tax purposes. It gives the Inland Revenue the power to introduce regulations to effect those changes.

The tax changes will take effect from 5 December 2005.

The Civil Partnership Act creates an entirely new legal status of civil partner giving same-sex couples in the UK the opportunity of acquiring a legal status for their relationship. Couples who enter into a civil partnership will gain a package of rights and responsibilities reflecting those already available to a married couple. From the start of the civil partnership scheme tax charges and reliefs and anti-avoidance rules will apply equally to married couples and civil partners and those treated...