The first civil unions are not expected to take place until early next year, despite plans to sign the Civil Partnership Bill into law within a fortnight.
A delay of six months will be required to allow the Department of Finance to include changes to the taxation codes in the Finance Bill for the 2011 tax year.
The commencement order for the bill’s enactment will be made early next year to coincide with the finance and social welfare changes.
However, President Mary McAleese may consult the Council of State for advice on referring the legislation to the Supreme Court, according to sources.
McAleese convened the Council of State on justice minister Dermot Ahern’s Criminal Justice (Amendment) Bill last summer, but it was not referred to the Supreme Court.
It was the fourth time in her 12 years in office that Mary McAleese had consulted the Council of State over concerns about proposed laws.
The Minister for Social Inclusion, Eamon O’Cuiv, said a social welfare bill would be required to extend the same welfare provisions to same-sex couples in a civil union as currently applies to ‘‘spouses’’ under the codes.
‘‘If we’re coming to the end of a process, six months of a difference for something that will be changed permanently is not too much considering the legislation that needs to be changed," he said.
‘‘The timeframe for social welfare legislation is likely to dovetail with the publication of the Finance Bill early in the new year. The changes will be on that timescale," said O’Cuiv.
SIC: SBP