Dáil Éireann Debate, Tuesday - 7 July 2015
109. Deputy Michael Ring asked the Minister for Finance if a personal public service number provided to a non-resident tax payer for local property tax purposes may be used for all other Revenue Commissioner purposes, such as getting a land lease stamped; and if he will make a statement on the matter. [27264/15]
Amharc ar fhreagraI am advised by the Revenue Commissioners that the person in question is a non-resident owner of a residential property located in the Republic of Ireland.
As far as the Commissioners are aware the person does not hold an Irish Personal Public Service Number (PPSN) and was allocated a Local Property Tax (LPT) 'Customer Number' purely to facilitate her online payment and filing obligations in respect of that tax.
The LPT 'Customer Number' has no other function and is not an alternative to the Personal Public Service Number, which is a requirement to register for the generality of taxes. All Personal Public Service Numbers are allocated by the Department of Social Protection and where a non-resident person needs to register for specific taxes, including Stamp Duty, he/she must firstly apply to that Department for her personal number, which is in turn activated by the Revenue Commissioners as a tax number.
The person should immediately apply to the Client Identity Services Unit in the Department of Social Protection (DSP), at Shannon Lodge, Carrick-on-Shannon, Co. Leitrim (Locall 1890927999 or 353 71 9672616) for a Personal Public Service Number.
On receipt of the Personal Public Service Number the person should contact Revenue's National Stamp Duty Office at telephone 1890 482 582 or at email stampdutytaxnumbers@revenue.ie have it applied as a tax number so that matters can be concluded.
The telephone contact hours for the National Stamp Duty Office are Tuesday to Thursday from 10.00 to 13.00. Alternatively the person can write to the National Stamp Duty Office at, The Office of the Revenue Commissioners, Cross Block, Dublin Castle, Dublin 2.
