Cohabiting couples who have been living together for three years (or two years, if they have a baby) should be entitled to certain rights and entitlements.
They include:
Tax:
Fairer treatment compared to married couples in areas of taxation such as stamp duty and capital acquisitions tax.
For example, the reduced rate of 50 per cent stamp duty that applies to transactions between related persons should be extended to cohabiting couples.
Redress:
A redress system that would entitle a cohabitant in certain circumstances to financial relief in the event of a relationship breaking down.
Healthcare:
Formal recognition by doctors and medical staff in hospitals in areas such as visitation rights.
Inheritance:
Enhanced inheritance or probate rights, placing a cohabiting partner above siblings of the deceased in the list of persons entitled to extract a grant from their estate.
Tenancies:
Protections in law for opposite-sex couples should be extended to same-sex couples.
Domestic violence:
Protections provided for under domestic violence legislation.
Social welfare:
Same-sex cohabitants should be treated in the same way as opposite-sex cohabitants, enhancing their entitlement to certain social welfare payments.
Source: Law Reform Commission's report on rights and duties of cohabitants