Taxes Consolidation Act 1997 section 8

Construction of certain taxing statutes in accordance with Status of Children Act, 1987

Section 8 provides that, for the purposes of income tax, corporation tax, capital gains tax, capital acquisitions tax and stamp duty, children born outside of marriage are treated the same as children born within marriage.

• This section applies the principle from section 3 of the Status of Children Act 1987 across the main taxation statutes.
• The core principle is that family relationships are determined without regard to whether a person's parents are or have been married to each other.
• The taxes covered are income tax, corporation tax, capital gains tax, capital acquisitions tax and stamp duty, including any instruments made under those statutes.
• This ensures that for all tax purposes — such as reliefs, exemptions and thresholds that depend on family relationships — no distinction is made between children born within and outside marriage.