Financial Implications

State supports designed to provide financial assistance to families are generally based on marriage or the legal recognition of parenthood, leaving LGBT families at a financial disadvantage and additionally vulnerable to economic hardship. Under income tax provisions for example, tax credits and reliefs designed to assist families in times of difficulty, are only available to spouses or legally recognised parents and guardians (e.g.) Widowed Parent tax credit, One Parent tax credit, Home Carer's tax credit & Medical Expenses relief.

However again there is inequitable treatment of LGBT families in current provisions where a broader definition of dependent children is accepted for civilly married couples. For example, with Incapacitated Child Tax Credit a spouse can claim the tax credit in respect of a step-child once that person maintains the child.