In the previous PILA bulletin, we included a note on the Civil Partnership Bill which incorrectly stated the position as to stamp duty in the creation of a joint tenancy in the shared homes of civil partners outlined in the bill. To clarify the position, civil partners will be treated in the same way as spouses under the tax and social welfare codes under the Bill. The relevant provisions will be included in separate Finance and Social Welfare Bills including those relating to stamp duty.
To read the Government's clarification of the issue, please see the GLEN website at www.glen.ie.