Gay 'marriages': What could change?

Consultation is due to begin next summer but ministers say they have not decided on what rights the scheme would give gay couples. BBC News Online looks at a number of the areas likely to be discussed.

'Marriage'

Many gay couples already have their relationships blessed and in London they can also register - although doing so brings no extra legal rights.

London Mayor Ken Livingstone's move was widely interpreted as a symbolic gesture to the government - and prompted widespread calls for UK-wide reform.

People in same-sex relationships cannot marry and weddings held abroad are not recognised in the UK.

The government's plans do not include the introduction of gay marriages, but an official register of relationships will exist for the first time.

Taxation

Married couples benefit from a spousal exemption from inheritance tax.

Same-sex couples, after the first £242,000 (2001 figure), pay tax at 40%.

Some couples are therefore forced to sell their home to pay inheritance tax.

The late Nigel Hawthorne's partner, Trevor Bentham, has talked of the cruelty of laws which landed him with a large inheritance tax bill while he was grieving.

Pensions & social security

Many occupational pension schemes make no provisions for surviving same-sex partners to receive 'survivor benefits'.

The possibility of changing such schemes has been made easier by a change in the Inland Revenue rules.

These now state same-sex partners can be considered dependents and a growing number of private companies are changing their occupational schemes as a result.

Next of kin

Whereas a spouse can register the death of a husband or wife, a same-sex partner can only register the death by calling themselves someone "present at the death" or "the person making funeral arrangements".

Hospitals also do not recognise same-sex partners and therefore do not have to give them any visiting rights.

The Government has signalled its intention to give same-sex partners 'next of kin' status.

Leaving a will

Rules governing what happens to someone's estate when they die without leaving a will make no provisions for same-sex partners.

Under the Law Reform (Succession) Act 1995 unmarried partners were allowed to make an application for a share of the deceased partner's estate, but the position of same-sex partners was radically altered.