The only change applies when the court has made an Order under the terms of the Act.
The Act gives a wide range of reliefs to Couples who have entered into a Civil Partnership one of which is exemption from inheritance Tax. This does not apply to couples who are cohabiting,and have not entered into a Civil Partnership. No assumptions should be made on tax issues without getting advice from an Accountant and confirming matters with the Revenue Commissioners.
An Order made for Maintenance or transfer of property as part of maintenance attracts relief but full rates apply otherwise.
Inheritance between unmarried couples is still taxable for Inheritance tax and advice should be taken regarding drafting a will in these circumstances.
See summary from the Revenue Commissioners on taxation of cohabiting couples
