Financial implications

There are some important financial implications to registering as civil partners, or living together in a same-sex relationship after 5 December.

Pensions

From December 2005 civil partners will have most of the same state pension rights as husbands and they will be treated the same as husbands and wives after 2010, when the treatment of men and women is to be equalised. For further information you should contact the office that deals with your pension.

Civil partners will also be entitled to a survivor’s pension from their civil partner’s contracted-out occupational or personal pension scheme, public service pension scheme or non-contracted out scheme which currently pays survivor benefits to widows and widowers. Contact The Pension Service on 0845 6060265 for more information.

Tax

Civil partners will be treated in the same way as married people for all tax purposes, including inheritance tax and capital gains tax. Go to HM Revenue and Customs website or contact your tax office for more information.

Social security benefits and tax credits

From 5 December, the income of a civil partner or a cohabiting same-sex partner will be taken into account when calculating entitlement to income related benefits (eg income support) and tax credits. This means they will be treated the same as a married couple and a cohabiting opposite-sex couple.

If you are living together in a same-sex relationship, regardless of whether you register as civil partners, you will need to tell your Benefit Office if you are in receipt of income related benefits or the Tax Credits Office if you claim tax credits. Contact the Benefit Enquiry line on 0800 882200 or the Tax Credits Helpline on 0845 300 3900 for more information.