My replies to Questions Nos. 286 on 3 November 2015 and 87 on 5 November 2015, previously tabled by the Deputy, explained that the requirement that a Personal Public Service Number (PPSN) be provided in respect of a deceased disponer ensures that the aggregation of gifts and inheritances, as required for the calculation of Capital Acquisitions Tax liabilities, is correctly dealt with. This ensures that any reliefs due are correctly applied and the correct amount of tax is paid by the beneficiary on any benefits taken. I am further advised that the PPSN requirement is a long-standing one and is part of the process of administering an estate and distributing the relevant assets.
In my reply to Question number 286 I also provided contact details for the relevant section in the Department of Social Protection that is responsible for issuing PPSNs including any cases involving non-residents. Revenue's National CAT Helpline, which can be contacted at 1890 201104 (or +353 1 7023048 , if calling from abroad), is also available to provide any assistance.