Dáil Éireann Debate, Thursday - 18 January 2024
224. Deputy Emer Higgins asked the Minister for Social Protection the number of women who have been affected by the change from the old 'W' PPS to a new PPS format; and the steps her Department has taken to ensure these women, particularly older adults, are notified and assisted during this transition; and if she will make a statement on the matter. [2156/24]
View answerUnder previous taxation law, the husband of a married couple was considered the assessable spouse and the wife was considered a dependant of the husband. Accordingly, the Office of the Revenue Commissioners (Revenue) allocated the husband’s Revenue and Social Insurance (RSI) number to the wife and appended a “W” to the end, as a second check character, so that they could be separately identified but linked for joint assessment.
The Finance Act 1993 provided that either spouse could be the assessable spouse, and the practice of allocating “Level W” numbers ceased. From then on, all persons were allocated individual, unique numbers. However, it was decided, at that stage, not to ask all individuals with “Level W” numbers to change them until there was an actual need to do so.
The Personal Public Service Number (PPSN) was introduced in the Social Welfare Act 1998, replacing the RSI Number, and my Department was given legislative responsibility for allocating and managing these new numbers. In practice, the RSI numbers in existence were retained and became PPSNs, including “Level W” numbers. In other words, Level W numbers are PPSNs in their own right.
It is the case that the Office of the Revenue Commissioners request people with “Level W” numbers to change them once they need to engage with them on taxation matters. The process of replacing a “Level W” number is relatively straightforward and there is no need for the person to attend any office or to queue for service. As part of the process, my Department verifies the identity of the individual, secures their consent, purges the existing number and replaces it with either a new PPSN or the PPSN that the individual had prior to marriage. All pre-existing records relating to that individual are transferred over to the new number.
Statistics on the number of individuals who have had a new PPSN allocated or their original PPSN reinstated on foot of these arrangements are not maintained.
I trust this clarifies the matter for the Deputy.
