*** A widow / er or
surviving civil partner with dependent children may qualify for One Parent Family Payment, subject to meeting the conditions for this means - tested scheme.
The application process is the same as for foreign nationals who are not the spouses or
civil partners of Irish citizens but there are more favourable residence requirements.
What is the situation concerning
civil partners who entered a registered partnership abroad (i.e. a relationship prescribed under a section 5 order as equivalent to civil partnership)?
This means that anything built up after your «date of separation» or before you married or
became civil partners doesn't count.
While transfers of property and other assets between married couples or
civil partners don't attract inheritance tax, this isn't the case for unmarried couples.
The spouse or
civil partner receiving the transferred allowance will be entitled to a reduced liability of up to # 200.
Compare this with anything left to a spouse or
civil partner which is 100 % exempt from inheritance tax.
Thanks to the CPA 2004, the same defence now also covers parties who are
civil partners at the time of their encounter.
Though civil partners have pension rights in most cases, some private plans may not choose to recognize the relationship.
Half of the rest is shared equally among your children and the income or interest on the remainder goes to your spouse or
civil partner until they die.
In the case of prisoner's spouse /
civil partner payment continues for 4 weeks following release of prisoner from imprisonment.
If a couple are acting socially or representing themselves to others as husband and wife /
civil partners such evidence should be included where it is known.
Through face - to - face meetings, you and your spouse /
civil partner discuss and resolve issues such as custody and access to children, maintenance and property rights.
If you are the
surviving civil partner, you must be informed of this right and should apply for your legal right share as soon as possible.
Since 2005, it has been possible for step parents and
civil partners of parents to obtain parental responsibility.
If your spouse or
civil partner dies, the way you are taxed in that year depends on how you were taxed as a couple.
The previous government had committed to introduce the necessary provisions to provide for equal treatment in the tax codes
for civil partners, but this was not possible due to the early election.
Under that law a female (or male) couple registering their relationship
as civil partners would be entitled to the same generous tax exemption as spouses.
The share which the surviving spouse or
civil partner receives may not even be enough to give them absolute ownership of the family home because of the other family claims.
If the process is successful you will have an agreement with your spouse /
civil partner which you will both have had responsibility for.
Though civil partners have pension rights in most cases, some private plans may not choose to recognize the relationship.
According to the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 a shared home is a dwelling
where civil partners ordinarily reside.
«GLEN particularly welcomes the inclusion of children of
civil partners in the Finance Bill.
If civil partners separate, the Civil Partnership Act 2004 allows for property issues, maintenance matters and pension entitlement to all be dealt with in the same way as if the couple were a married couple going through a divorce.
The Widowed or Surviving Civil Partner Grant is a once - off payment to widows, widowers or surviving
civil partners with dependent children.
• for the adoption of a child
by civil partners and cohabiting couples, and • for the adoption of a child by his or her step parent without the requirement for the child's other parent to adopt his or her own child.
Originally conceived to prevent women from being dismissed upon marrying, marriage discrimination now prevents those who are married or
civil partners from being subjected to any type of discrimination.
A Widow's, Widower's or Surviving Civil Partner's Non-Contributory Pension is paid to widowed people or surviving
civil partners without dependent children, who do not qualify for a contributory pension and who pass a means test.
The relationship between siblings was qualitatively of a different nature to that between married couples and homosexual
civil partners under CPA 2004.
When issues
between civil partners can't be resolved by agreement, the Court can adjudicate on how property and pensions should be divided out or how much maintenance should be paid by one partner to the other — much the same way as if the couple were married and divorcing.
A person may be entitled to an increase for a qualified adult for a person who is not a husband, wife or
civil partner provided the couple are cohabiting.
A person aged 60 to 65 in receipt of pension may qualify for a Free Travel Pass if their late spouse or
civil partner held a Free Travel Pass before they died, and they were both living together permanently.
While the qualified person or that person's
spouse civil partner or co-habitant is in recognised service outside the State as provided for by Section 219 (2) of the main Act.
We are committed to ensuring that all job applicants are treated equally, without discrimination because of gender, sexual orientation, marital or
civil partner status, gender reassignment, race, colour, nationality, ethnic or national origin, religion or belief, disability or age.
«The Grand Chamber decided the UK government was entitled to give preferential tax treatment to spouses (and now same
sex civil partners).
the gift isn't «trading stock» - trading goods bought for resale However, if your husband, wife or
civil partner later sells or disposes of the asset, they'll have to pay the tax on any gain.
As a spouse (reference to spouse
includes civil partner) a question you may find us asking during the administration of an estate is «Do you wish to utilise the annual permitted subscription?».
Phrases with «civil partner»