Paul McAuliffe (Dublin North West, Fianna Fail) | Oireachtas source

That is my experience from dealing with many of those people as well. I am conscious of time. Mr. Cody said that identifying the owner is one of the key obstacles. I know from experience with the non-principal private residence, NPPR, charge when I was on the local authority that it was also one of the factors. However, I have come across the disgraceful issue of how for many years many women did not have their own PPS numbers.

They were assigned their husbands' PPSN with a "W" after it. I have come across a number of cases where a new PPSN is issued following the death of the husband and there is not an automatic connection between that and the local property tax, LPT, process. The LPT property can be registered either under the old number or the new number, and the person concerned may not even be aware that they have been issued a new PPSN. I came across a case yesterday of a person who has been collecting their old-age pension for two years on a new PPSN and they never even knew about it. Does Revenue engage with social welfare in regards to that process?