We greatly appreciate how the Minister is allowing the debate to evolve. One consideration that would need to be taken into account in respect of civil partnerships—whether it be in five years’ time or straight away—is some of the tax implications. We should think of the elderly orphan who gives up their
own home and work to care for an elderly parent, lives in the parent’s home and then suffers capital gains tax when the parent dies. Alternatively, what of elderly siblings who have cared for each for 50 years and do not know how to save capital gains tax so that the one who survives can go on living in the home they have shared? Those are the issues where the potential unfairness needs attention, but I do not believe that we can solve such issues tonight.