Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source

I again acknowledge the remarks made by Deputy Pádraig O'Sullivan in highlighting issues of major concern to many people throughout the country. In my opening remarks I was speaking specifically about tax clearance certificates, but this is very important. A PPS number is required for a deed to be stamped before the transaction can be completed. There are various ways that can happen. If somebody has a legitimate PPS number, that PPS number goes on the stamped deed to the Revenue Commissioners and the Revenue Commissioners have the authority to follow that regarding where the funds for the transaction came from. The Revenue Commissioners have the authority to follow up and every stamped deed in the State has a PPS number.

Any of these PPS numbers can be obtained properly and appropriately through the solicitor who is involved in the transaction, assuming every solicitor does the job correctly. They can get a client ID service a few weeks after the completion of the transaction if the purchaser does not have a PPS number in the first place. This can happen in two cases. For example, property may have been left by a long-lost uncle to a person who does not have a PPS number in the State. That person might be from Britain, the United States or somewhere else and have no connection with the State. He or she may be abroad, may be inheriting the property from parents but may not have a PPS number. Such persons can apply for a PPS number here in Ireland once they produce photographic ID, a birth certificate, passport details, etc.

If a business is buying a property from abroad and is not incorporated in the State, it must get a certificate of incorporation which can be done through a solicitor. The directors will need to apply for a PPS number in respect of that transaction.

In every one of these cases, there is a PPS number that Revenue can follow if it has grounds for believing there is something to follow up. It does not require a tax clearance certificate in advance. I have outlined cases of people from abroad who might not have had any engagement with the Revenue Commissioners but the Revenue will have a PPS number in all these cases.

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