List of Laws and Reports On LGBT Rights in Ireland - Zappone Vs Revenue Commissioners (2006) (High Court)

Zappone Vs Revenue Commissioners (2006) (High Court)

Commonly known as the KAL case. Two women, Katherine Zappone and Ann Louise Gilligan, who got married in Canada and live in Ireland, took the Revenue Commissioners to court since they refused to recognise their Canadian marriage and for refusing to grant them joint tax assessment. Married couples in Ireland are entitled to have their income jointly assessed as this reduces the overall amount of tax paid. The couple argued that marriage is not defined in the constitution to specify either same sex or opposite sex. They also argued that their rights were being infringed by the lack of recognition of their marriage. The High Court rejected the arguments of the couple. Ms Justice Dunne did accept that the Irish Constitution does not define marriage as between opposite sex couples, however she argued that marriage was traditionally understood to be between a man and a woman and that this understanding of marriage ran through all cases and legislation about the rights and duties of married couples. Katherine Zappone and Ann Louise Gilligan decided to appeal their case to the Supreme Court. No date has been set for the appeal although it is expected that it will be heard in 2011.