Dáil Éireann Debate, Tuesday - 5 March 2024
457. Deputy Emer Higgins asked the Minister for Social Protection if she will consider launching an awareness campaign for women needing to check their updated PPSN numbers from the old ‘W’ format; and if she will make a statement on the matter. [10695/24]
Amharc ar fhreagraUnder previous taxation law, in the case of a married couple, the husband was considered the assessable spouse and the wife considered the dependant of the husband for income tax purposes. Accordingly, the Office of the Revenue Commissioners (Revenue) allocated the husband’s Revenue and Social Insurance (RSI) number to the wife of the person concerned, appending the letter W to the end of that number as a second check character. In this way, the parties could be separately identified yet remain linked for joint income tax assessment purposes.
The Finance Act 1993 provided that either spouse could be the assessable spouse and the practice of allocating “Level W” numbers ceased. From that point onwards, all persons were allocated unique, individual numbers. However, it was decided at that stage not to ask all individuals who held “W” numbers to change them until there was a business reason 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, previously allocated RSI numbers were retained and became PPSNs, including Level W numbers which were also treated as PPSNs.
The Office of the Revenue Commissioners request holders of Level W numbers to change them once the person needs to engage with them on taxation matters. The process of replacing a Level W number is relatively straightforward. My Department verifies the identity of the individual, secures their consent, purges the previously held W number and replaces it with either a new PPSN, or the PPSN the individual held before marriage. All related pre-existing records are transferred over to the new PPSN.
There are no current plans for an information campaign as my Department engages with individuals who need to change their level W number as such cases arise.
I trust this clarifies the matter for the Deputy.
