Tuesday, 5 November 2019

Questions (141)

Catherine Murphy

Question:

141. Deputy Catherine Murphy asked the Minister for Finance if persons require a public services card to regularise their tax liability in instances in which they are on emergency tax in a first-time employment; and if he will make a statement on the matter. [44824/19]

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Written answers (Question to Finance)

I am advised by Revenue that taxpayers do not require a Public Services Card in order to regularise their tax affairs.

However, insofar as the operation of the PAYE system in the case of an individual entering employment for the first time is concerned, it is necessary for the individual to be in possession of a Personal Public Service Number (PPSN) to enable Revenue to issue the employer concerned a Revenue payroll notification specifying the individual’s correct tax credits, tax rate and standard rate cut-off point. The issue of PPSNs, and the conditions attaching to such issue, are matters for the Minister and Department of Employment Affairs and Social Protection.