(11 years, 5 months ago)
Lords ChamberI thought I was giving three reasons. My first was about trying to get the churches to take a step and view civil partnerships as part of that transition, where they can recognise the stunning relationships between a man and a man and a woman and a woman without having to cross the line into marriage. The second, which I believe the noble Lord seeks, already exists for unpaid carers. They can enter a civil partnership in which they are the same sex. They can enter civil marriage and get those benefits. The third is that—
Is my noble friend saying that two sisters could do that? Could he make himself clearer? I did not understand that.
The third component is the one I was coming to, about the nature of the relationships in civil partnerships. I do not view civil partnerships as a financial transaction between two people. As I said, they are based, initially but not exclusively, on a sexual relationship between two same-sex people. That sexual relationship, which often mirrors marriage, forms the basis of it. I know—actually I do not know—that your Lordships do not like talking about sex but sex is part of the foundation of marriage as it is the foundation of civil partnerships. For that reason, for me, civil partnerships are akin to marriage. The thought that a father could marry a son, a mother marry a daughter or two sisters or two brothers marry—substitute the phrase “civil partner”—is what makes it feel wrong. Civil partnerships make it feel like a relationship that should not be allowed. I do not question the sincerity of the noble Baroness, Lady Deech. I believe she sees this as a piece of paper that brings a financial benefit.
This amendment is one part of a process. It should be up to the Government of the day to decide on their inheritance tax policy. The Chancellor and the Treasury set out and have a well documented process for consultation. I said in Committee—and in 2004 to the noble Baroness, Lady O’Cathain—that I, like many, think the current inheritance tax is unfair, particularly when it comes to family homes. I would be in favour of inheritance tax being paid on the death of the second or third survivor so the Treasury would suffer only a deferral of inheritance tax. But that is not a discussion for this Bill. It is a conversation to be had with government. I assure the noble Baroness that I will write to the leader of my party and advocate a change in policy to reflect that. I hope the noble Baroness understands why I do not support the amendment. We debated it in 2004 and the arguments have not much changed. However, the experience of civil partnerships might have helped the noble Baroness understand why this amendment could be seen as hurtful to those people who value their civil partnerships in a different way.
Finally, I risk the groans of the House by saying that in the intervening years since 2004 I have not noticed a single amendment tabled to another Bill to push this very point. Plenty of other Bills going through the House could have addressed it, including the Care Bill going through the House as I speak. I hope the noble Baroness and those who support this amendment will forgive me if I see it and the intervening nine years and ask: why now and not at any time over the past nine years? Whatever the reason, this is neither the time nor the place for civil partnerships to be used as a means of dealing with inheritance tax. I hope that the noble Baroness can recognise that and will withdraw her amendment.