Two women who have been in a relationship for 23 years have begun legal proceedings challenging the Revenue Commissioners' refusal to recognise them as a couple for taxation purposes. 

The High Court was told that in September 2003 Ann Louise Gilligan and Katherine Zappone, both from Brittas in Co Dublin, were married in a ceremony in Vancouver in Canada. 

They then applied to the Revenue in Ireland to be considered as husband and wife for taxation purposes and were refused.

The two women are now applying for a judicial review of that decision.