§ Lord Tebbitasked Her Majesty's Government:
Whether it is their policy that tax law should not be discriminatory between married couples on the one hand and either unmarried cohabiting heterosexual or homosexual couples on the other. [HL955]
§ Lord McIntosh of HaringeyTax law in general applies equally to men and women but the law provides differently for married couples than for other couples. The Government will consult on a civil partnership registration scheme for same-sex couples in the summer, including the implications of such a scheme for tax.