My hon. Friend, who attended previous debates as assiduously as my hon. Friend the Member for South Suffolk (James Cartlidge), raises a good point. I think it is the noble Lord Lexden who has a private Member’s Bill in the Lords, and, in the past, other Members in this House have tried to change legislation so that a formal civil partnership would be available to sibling couples, typically two sisters who have lived together in a jointly owned property over many, many years. When one dies, the other is faced with a large inheritance tax Bill and all sorts of other things that are
clearly disadvantageous. I have a great deal of sympathy with that, but my response—Baroness Hodgson spoke to Lord Lexden and others about this—is, first, that the Bill is not the place to address that situation, because it is essentially a financial matter.
The Bill is about families and partnerships; that situation is about fair financial treatment between blood relatives who are committed to each other. If it were to be addressed in a finance Bill or a similar measure, I would have some sympathy for it. I think it should be judged on that basis. I am talking about couples who come together and may have children. I know there are some special circumstances, for example where a couple of sisters may be looking after a niece or nephew of a deceased sibling. It is complicated, but essentially it is a matter of financial unfairness and I would like to see it dealt with in financial legislation.