Dáil Éireann Debate, Thursday - 5 November 2015
87. Deputy Robert Dowds asked the Minister for Finance the reason the Revenue Commissioners insist on receiving a personal public service number for a deceased foreigner who is leaving a legacy to an Irish resident; and if he will ensure that the process for paying tax on such a legacy is simplified. [38716/15]
View answerI am advised by the Revenue Commissioners that the requirement for a Personal Public Service Number (PPSN) ensures that the aggregation of gifts and inheritances from different disponers, as required for the calculation of Capital Acquisitions Tax (CAT) liabilities, is correctly dealt with thereby ensuring that the correct reliefs are applied and the correct amount of tax is paid. As I explained to the Deputy in my reply to Question number 37331/15 on 3 November 2015, the PPSN is also required for the completion of the Inland Revenue Affidavit (CA24) in order to take out a grant of probate.
A PPSN of the deceased disponer is required by Revenue when the beneficiary of a legacy is subsequently submitting their CAT Return (IT38). The obligation to pay tax on the legacy rests with the beneficiary. I am advised by the Revenue Commissioners that the filing of CAT returns and payments can be done online on Revenue's Online Service (ROS) and this is a straightforward and simplified process. ROS will automatically calculate the tax due and contains up-to-date details of the relevant threshold amounts. I strongly encourage taxpayers to use the ROS facility to make their returns. Alternatively, if a beneficiary has any difficulties in meeting their CAT obligations, they can contact their local Revenue office, who will provide any necessary assistance.
