Department of Finance officials are currently looking at the Civil Partnership Bill to ensure that homosexual couples who register as civil partners obtain the same tax benefits as married couples.

Most of the changes will be related to income tax, although the disposition of assets as between civil partners may be affect, according to officials.

The changes will be introduced in future Finance Bill provisions, expected in the next Budget.

The new Department of Social Protection, formerly the Department of Social Welfare, is also examining the bill to see what implications it has for the social welfare code.

An official with the Department said that civil partners would be treated in the same way as married couples, and that a future Social Welfare bill would reflect this.

The position of The Iona Institute is that the Government is overlooking the reason why married couples receive favourable tax treatment. Historically, it has been to recognise the financial sacrifice involved in having children. It was never designed to recognise the existence of a sexual relationship.

Minister for Justice Dermot Ahern has said he wants the Bill passed before the summer. Opposition polticians are set to press the Minister to accept amendments after the Easter recess.