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The Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 introduced a framework for Civil Partnership in Ireland for the first time. However it did not deal with tax issues for civil partners or cahabitants. Instead, it left it up to a further act to set out how such couples would be treated for tax purposes. The Finance (No. 3) Act 2011 was enacted on the 27th July 2011. This means that now civil partners are treated the same as spouses under the tax and social welfare codes. These changes apply will apply for the 2011 year of assessment.

Civil partners are now afforded the same rights as married couples in matters such as inheritance, property, pensions and maintenance.

However, the Finance (No. 3) Act 2011 does not give cohabitants the same tax treatment as married couples or civil partners. The only income tax provision for cohabitants is tax relief for court-ordered maintenance payments to a dependant cohabitant. Should one cohabitant be ordered to transfer assets to a dependant cohabitant on the ending of their relationship, this transaction will not be liable to stamp duty or capital acquisition tax and the party transferring the property will not have a capital gains tax liability.