Mr. Ted Owens:

I am, according to my investigations. I inquired because the person told me that had been the case. She spoke about inefficiency. She told me there were two PPS numbers and I inquired into it. Having checked out the situation, Revenue wrote stating it had inadvertently issued two different PPS numbers. I think it might have been as simple as letters JW at the end of it.

In any case, Revenue had issued two PPS numbers to this individual. County Cork VEC was paying out on the basis of a Revenue number. That would be the identifier, as such. That was a mistake by Revenue in this particular instance.