Cohabiting couples should only be able to avail of tax and inheritance benefits similar to those available to married couples if they have been living together for at least three years, a major Law Reform Commission document has recommended.
The Report on Rights and Duties of Cohabitants, due to be published today, makes a series of recommendations relating to the rights of both same-sex and opposite-sex couples who choose not to marry or avail of the Government's plans for new civil partnerships.
The commission recommends that cohabitants who do not marry or register their relationship will not have automatic rights and entitlements in areas such as tax and inheritance.
Instead these rights will only apply where a couple meets certain qualifying criteria. To become a "qualified cohabitant" a couple must cohabit for three years - or two years if they have a child. However, to avail of certain entitlement, a couple may also need to prove that one of them is also economically dependent on the other.
The report states: "Casual, short-term relationships without interdependence (social, financial, emotional) may not need to justify protection."
It makes a number of recommendations for cohabitants across a range of areas. These include:
A "safety net" redress scheme for qualified cohabitants. This would allow a cohabitant apply to court for financial relief at the end of a relationship, but only if they can show they had become economically dependent. The court could make a number of orders in areas such as maintenance, division of pensions and property.
General recognition of same-sex and opposite-sex cohabitants under social welfare law, private tenancy law, healthcare setting and under domestic violence law.
The commission says its recommendations are not an alternative to marriage or civil partnership. Instead they deal with cohabitants who do not publicly register their relationship, for whatever reason. It says this group of cohabitants should be considered separately in any reform of the law.
The report will be launched today at a conference organised by the Law Reform Commission.