Same-sex marriage in the Republic of Ireland in Northern Ireland held the first of the new UK civil partnership registration ceremonies. The Government said that it would legislate following the report, but Taoiseach Bertie Ahern also said there might not be time to do so before the then upcoming election. Chaired by former TD Anne Colley, this working group included GLEN, the gay rights lobby organisation, who said they expected a recommendation for civil marriage. The group facilitated a conference on the topic in May 2006, as input to its reports which was attended by experts from other countries which have introduced civil unions and same-sex marriage.
Taxation in the Republic of Ireland only treated as present if he or she was present at midnight, a rule which was nicknamed the "Cinderella clause". A person may also elect to be resident in Ireland in a year in which he arrives in Ireland, once he can satisfy Revenue that he intends to remain there for the next tax year. A person who is resident in Ireland for three consecutive years becomes ordinarily resident, and ceases to be ordinarily resident after he has been non-resident in Ireland for three consecutive years. A person is domiciled in Ireland if born in Ireland; a person who has