286. Deputy Robert Dowds asked the Minister for Finance the reason it is necessary to get a personal public service number for a deceased foreigner who is leaving a legacy to an Irish relative; and if he will ensure that the process for getting such a legacy is simplified. [37331/15]

I 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 liabilities, is correctly dealt with, thereby ensuring that the correct reliefs are applied and the correct amount of tax is paid.  As regards the specific PPSN requirements, the Inland Revenue Affidavit (CA24), which is the form used by the Probate Office in processing estates and legacies, requires that a PPSN is provided in all cases before a grant of probate can issue.  Furthermore, when a beneficiary is subsequently submitting their Capital Acquisitions Tax Return (IT38), the PPSN of the deceased disponer is required by Revenue.

The Department of Social Protection's Client Identity Services (CIS) provides a service to deal with cases involving non-residents, where a PPSN is required. CIS can be contacted by telephone at 1890 927999 or 071 9672616.