Same-sex marriage has been legal in the United Kingdom since 2014, marking a significant milestone in the pursuit of equal rights. While this legislation is widely celebrated for promoting equality, it is important to understand the specific legal implications and rights associated with same-sex marriage under UK law. Whether you’re in a same-sex couple considering marriage or simply want to understand the legal landscape, this guide will outline key points to be aware of.
A Brief Overview of the Law
Same-sex marriage became legal in England and Wales under the Marriage (Same-Sex Couples) Act 2013, which came into effect on 13 March 2014. Scotland followed suit with the Marriage and Civil Partnership (Scotland) Act 2014, and same-sex marriage became legal in Northern Ireland on 13 January 2020. These laws provide same-sex couples the same legal rights and responsibilities as heterosexual couples.
Key Legal Rights For Same Sex Marriage
1. Marriage Equality
Same-sex couples who marry are legally recognised as married under UK law, enjoying the same rights as heterosexual couples. This includes legal protections in areas such as inheritance, pensions, tax reliefs, and next of kin status.
2. Inheritance Rights
Same-sex spouses have the same inheritance rights as heterosexual spouses. If a same-sex spouse dies without a will, their partner will inherit their estate under the rules of intestacy, just as a heterosexual spouse would.
3. Pension and Financial Benefits
Following the legalisation of same-sex marriage, pension schemes must offer the same benefits to same-sex spouses as they do to heterosexual spouses. This includes the right to a survivor’s pension, which applies to both private and public sector schemes.
4. Parental Rights
Same-sex couples who are married have the same parental rights as opposite-sex couples. This includes the right to adopt a child together and parental responsibility for any children born through surrogacy or assisted reproduction.
5. Tax and Financial Benefits
Same-sex married couples enjoy the same tax reliefs as heterosexual couples, including:
- Inheritance Tax (IHT): Transfers between married spouses are generally exempt from inheritance tax.
- Capital Gains Tax (CGT): No CGT is payable on the transfer of assets between same-sex spouses.
- Income Tax: Married same-sex couples can benefit from the marriage allowance, reducing their overall tax burden.
Civil Partnerships v Same Sex Marriage
Before the legalisation of same-sex marriage, the Civil Partnership Act 2004 allowed same-sex couples to enter into civil partnerships. Civil partnerships confer most of the same legal rights as marriage, but there are a few key differences:
- Name: Civil partners are not referred to as ‘married’ or ‘spouses’.
- Religious Ceremonies: Civil partnerships cannot be formed through a religious ceremony, while same-sex marriages can be, depending on the religious organisation’s stance.
As of 2019, civil partnerships are now available to heterosexual couples as well, giving all couples the choice between marriage and civil partnership.
Divorce and Dissolution of Civil Partnerships
Same-sex couples can apply for a divorce just like heterosexual couples. The grounds for divorce are the same—”irretrievable breakdown of marriage” based on one of five facts, including unreasonable behaviour or separation. Similarly, civil partnerships can be dissolved on the same legal grounds as marriages.
To Summarise....
The legalisation of same-sex marriage in the UK has brought much-needed equality to the LGBT+ community, ensuring same-sex couples receive the same legal rights and protections as heterosexual couples. From inheritance rights and tax relief to parental responsibilities, same-sex spouses now enjoy the full range of legal benefits. However, the choice between civil partnerships and marriage remains available, offering flexibility for couples seeking legal recognition of their relationship.
If you are considering a same-sex marriage or have legal questions about your rights, CP Law Associates can provide expert guidance tailored to your situation. Contact us today for a consultation.