But town clerks have co-operated with the paperwork, tax offices have ensured that gay couples are treated like straight ones, insurance companies have been told not to discriminate.
After Jean and Erica Etjeke's Clearwater, Fla. home was nearly destroyed by a fire two years ago, the couple says its homeowners insurance check went straight to their mortgage lender.
But First Minister Alex Salmond, who has called for full fiscal powers for Scotland, said the proposals had been overtaken by the UK government's plan to pay for a rise in the income tax allowance with personal increases in National Insurance, under which money would go straight to the Treasury.