They may then proceed to enter a civil partnership within the six - month period of validity of the form. (justice.ie)
But couples who live together without marrying or entering a civil partnership then split up can't do this. (moneyadviceservice.org.uk)
This means that couples who have already entered a civil partnership in Ireland or whose foreign same - sex marriage or civil partnership is now recognised in Ireland will be able to apply the tax provisions retrospectively to the date of their civil partnership in Ireland, or from 13th January 2011 which was the date of recognition of a wide range of foreign same - sex legal relationships. (atlanticphilanthropies.org)