Jim Walsh (Fianna Fail)

My views in respect of this issue are well documented. On a personal basis, I regret that a guillotine was applied - when we were discussing a fundamental issue of freedom of conscience - in respect of the civil partnership legislation when it was debated in the House. We must be extremely careful when we are making social change. Society is founded on the relationship of marriage, in respect of which benefits obtain within the taxation and social welfare codes as a result of the child-centred nature of the institution. Any dilution of that represents a retrograde step for society in general and also for the State. We must be careful. Why do we give tax breaks to those who are married? The answer is that, traditionally, one parent worked while the other remained in the home to look after the children. It was, therefore, essential to provide such tax breaks in order to ensure the family was protected.

I have misgivings with regard to individualisation, which was introduced to try to encourage women, particularly those were working in the home, to enter the employment market and fill the abundance of positions that were then in existence. The economic position is completely different now. I would have preferred if the opportunity had been taken to abolish individualisation at this point.

If we are talking about giving to two adults who work and who have independent incomes, tax breaks similar to those which apply in respect of married couples, then questions arise. I am no lover of the Tory Party, but I encourage people to consider the evolution of thinking that is taking place within both the establishment and the Government in Britain at present in respect of the priorities relating to family values and family issues. Much of the evolution to which I refer is based on the research that has been carried out in Britain in respect of this matter. We are discussing this matter in a vacuum because qualitative assessments or evaluations relating to it have not been carried out in Ireland. Before we begin to move in the direction of replicating the rights enjoyed by those who are married for those involved in other relationships-----