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A cohabiting couple does not have the same legal rights as married couples or civil partners in Irish Law. A cohabitant is defined in the Act as "one of two adults (whether of the same or opposite sex) who live together as a couple in an intimate and committed relationship and who are not related to each other within prohibited degrees of relationship or married to each other or civill partners of each other". The Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 which came into effect from the 1^st January 2011 took certain steps to  provide rights for cohabiting couples in long term relationships, whether same sex or opposite sex relationships.

The Act introduced a redress scheme which provides that a cohabitant may apply to the Courts for a variety of orders where the relationship ends due to a break up or death after the 1^st January 2011. The Act makes it clear that economic dependancy is necessary when the Court makes an assessment. A cohabitant may apply for provision to be made for them from the Estate of a deceased cohabitant. The share which a cohabitant could receive shall not exceed the legal right share which a spouse or civil partner would be entitled to (see legal right share of spouse or civil partner). The application must be made within six months of the date of the Grant of Probate/Administration.

Currently, a cohabitant who receives a gift or inheritance under a Will of a deceased cohabitant has a tax threshold of only €16,604 (above this amount the cohabitant will pay tax at 30%). However, if the cohabitant qualifies as a cohabitant under the legislation they can apply to court and if a property adjustment order is made, there will be no gift or inheritance tax issues on a transfer and no stamp duty or capital gains tax is payable.