10. 5  My PPSN is being sought in connection with a Non Principal Private Residence Property Tax return?

Local Authorities are specified bodies under Social Welfare legislation which permits them to request the PPSN in connection with their functions.  The sharing of these details with the Revenue Commissioners in relation to the NPPR is covered under Section 11(1)(b) of Local Government (Charges) Act 2009.   Because of this legal basis, the processing of the PPSN is permitted from a data protection perspective.