Two male Irish friends, neither of which is gay, have decided to get married in order to avoid paying a hefty inheritance tax. It sounds like the plot of a Hollywood comedy, only in real life.
Michael O’Sullivan, from Stoneybatter, north Dublin, has been friends with Matt (surname not disclosed for privacy reasons) for almost 30 years. Both are in their 80s, and O’Sullivan is now Matt’s caretaker and stands to inherit his home and other possessions. Unfortunately, because of Ireland’s Capital Acquisitions Tax (Cat), which applies to gifts and inheritances over specified amounts, Matt would have to pay 33% to the government. However, the tax does not apply to gifts or inheritance given to a spouse or civil partner, so the two men decided that the best way would be to get married.