My thoughts on how the Civil Partnership Bill will impact on children of same-sex couples if left in its current form:
Well, firstly the child does not have any legal right to an automatic claim from the estate of the non-biological parent in the case of her/ his death. Secondly, and equally as importantly, even if the child is provided for in a will, the child does not appear to be considered to be a relative of the person, and as such is subject to the same inheritance tax levels as a stranger. To articulate this properly, according to the Irish Revenue Commissioners’ website a non-biological son or daughter of a same-sex partner would be able to inherit tax-free up to €23,908, compared with a biological son or daughter’s threshold of €478,155.
Any thoughts on how to rectify this legal limbo that a growing group of Irish Citizens are finding themselves in?



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