AMENDMENTS:TWO KEY pieces of legislation were omitted from yesterday's Finance Bill.

Details of the tax implications of the recently passed civil partnership legislation as well as the tax treatment of bank bonuses had been expected to be announced, but both were delayed. “Amendments relating to these areas will be considered at later stages of the Bill,” the Minister for Finance said.

While groups representing the gay and lesbian community had been well briefed during the week, the decision to delay the implementation of tax changes to bankers’ bonuses took many by surprise.

Minister for Finance Brian Lenihan had pledged to introduce significant changes to the way bank bonuses are taxed, an issue that came increasingly into focus following the controversial awarding of bonuses to AIB and Bank of Ireland.

However, legal and tax experts have cast doubts on the legality of taxing bonuses, while also pointing to the fact that employers would be able to circumvent stringent tax laws on bonuses by raising salaries.

There was wide acceptance that the delay in implementing the tax changes that arise from the Civil Partnership Act was due to the complexity of the legislative change it involves.

“There are hundreds of references to the term ‘spouse’ in the Tax Consolidation Act,” said Pat O’ Brien of Ernst and Young. “The category of ‘civil partner’ has been introduced for the first time in the Civil Partnership Act and will have major implications for tax.”

Brian Sheehan of Glen, the Gay and Lesbian Equality Network, said a similar delay had occurred with the Social Welfare Act and he was confident all amendments would be made during the latter stages of the Bill.

Dermot Ahern has repeatedly said that on registration of a civil partnership, civil partners will be entitled to the same tax rights as spouses.