Revenue estimate and filing a Local Property Tax (LPT) return

'W' Personal Public Services Numbers (PPSNs)

Historically, on marriage, a wife assumed her husband's Tax Reference number with the letter 'W' added to the end of the number.

For example, if a husband's tax number was 1234567A, his wife would have been assigned 1234567AW on their marriage.

This practice ceased in the 1990s. However, existing 'W' numbers in use at that time continue to remain in use. You will need to change your number as a result of a change in life circumstances such as separation or death of a spouse.

You will also need to change it for:

  • Local Property Tax (LPT) reasons
  • Capital Acquisitions Tax (CAT) purposes.

You will need to obtain a new PPSN from the Department of Employment Affairs and Social Protection (DEASP) in Ireland to replace a 'W' PPSN.

To get your new number, or to be re-instated with your old number, contact the Client Identity Section in the DEASP. The phone number is 1890 927 999 or (071) 967 2616.

Client Identity Services will verify the identity of the individual, and deal with the issue. In addition, all pre-existing records relating to that individual are transferred over to the new number. Once completed, a letter advising of the new number is issued to the individual at their home address.

Applications and queries to the DEASP on this matter should include the following information:

  • 'W' PPSN
  • birth surname
  • mother's birth surname
  • date of birth
  • pre-marriage PPSN, if known.

Once received, the DEASP notification of the replacement PPSN should be presented to Revenue to allow the new PPSN to be registered for tax purposes.