The Probate Office (Register of Users)
From Department of Social Protection
Published on
Last updated on
From Department of Social Protection
Published on
Last updated on
Last updated June 2019
Yes.
Applications for Grants of Representation to the Probate Office are legally required to be supported by an Inland Revenue Affidavit (see Capital Acquisitions Tax Consolidation Act 2003) in which the PPS number of the deceased person and the PPS number of any beneficiary of the estate of the deceased must be provided by the proposed applicant.
The Inland Revenue Affidavit is submitted to the Probate Office by the applicant for the Grant of Representation. On the issue of the Grant, the data which the IRA contains including the PPS numbers of the deceased and the beneficiaries is transmitted to the Revenue Commissioners who determine the tax implications of the estate or the beneficiaries of the estate. The PPS numbers facilitate the correct identification of persons with a possible liability for tax.
The Department of Social Protection access data in the IRA for the prevention of fraud (Section 261(2) of the Social Welfare Consolidation Act 2005).
When a Grant of Representation issues in a deceased person's estate the documents constituting the application for a Grant become public documents. This is to ensure transparency in the administration of a deceased person's estate and to guard against fraud in relation thereto. However, the President of the High Court has power pursuant to Section 42 of the Succession Act 1965 to determine which Probate documentation may enter the public domain and in recent years in view of Data Protection issues arising on foot of information (including PPS numbers) contained in the Inland Revenue Affidavit document he issued a Practice Direction on foot of said Section 42 limiting the availability of the information contained in the said Inland Revenue Affidavit. He directed that Government departments or agencies which have a legitimate interest in the estate of a deceased person may inspect the Inland Revenue Affidavit. This inspection would include sight of the PPS numbers of both deceased persons and beneficiaries of estates. The purpose of this exchange of information is dependent on the specific interest the Government Department or Agency may have in the Inland Revenue Affidavit. The person/s seeking to inspect such documentation on behalf of a public service body must first establish to the satisfaction of the Probate Officer, District Probate Registrar or Judge of the High Court exercising probate jurisdiction, as the case may be, that it is appropriate for the Probate Office to authorise such inspection.
The Probate Office has no plans at present.
Only PPS numbers of deceased persons are held electronically in this office. The only other PPS numbers held by this office are those of beneficiaries in the estate of a deceased person and these numbers are only held in a written format. I am satisfied that our measures are satisfactory for the protection of the PPS numbers in question.