The Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (the “2010 Act”) was signed by the President on 19 July 2010 and came into force on 1 January 2011. The 2010 Act has two distinct parts: firstly, it provides for same sex couples to have their relationships legally recognised through the system of civil partnership; and secondly, it provides a redress scheme for co-habiting couples (of the same or different sexes) upon the termination of the relationship where they satisfy certain conditions. The primary provisions of the 2010 Act in respect of civil partnerships and co-habiting couples are considered in the attached paper.

This paper was presented by Nora Lillis, Head of our Private Client Group, at the 2011 Chartered Accountants Ireland Annual Conference.