Executor Paying Household Charge

I thought that I was up to speed on the role of executors, but this one troubles me: I am acting as a lay executor, and the estate has property which should give rise to liability for the Household Charge.

I contacted the Department of the Environment about the protocol for making a return and paying the tax in my capacity as executor, and was told that I should use my own PPSN. I don't like this. It attaches the liability to me personally, and not to me in my capacity as executor.

The department representative with who I have been in contact told me that a solicitor acting as executor would equally be required to use his/her PPSN. I would be surprised if the members of the legal profession would accept this.

Comments?

Well, my situation is a personal one insofar as I am the executor of my late mother's estate so yes, I used my own PPS number. I am working on the basis of (I hope!) selling the property this year and so only having one years charge and the NPPR charge also.

I can see how you could not use the deceased's own PPS number so I'm not sure that there is any alternative.

And, of course, it is a reminder to all that taking on the role of executor carries significant responsiblities.

mf

Thanks, mf.

As you probably know, I recognise and accept the fact that I have taken on significant responsibilities. But I am careful to treat the estate as a person separate from myself, and I wish that the state would equally recognise a difference between me as me, and me as executor.

If the estate were insolvent, something that may become prevalent because of the numbers of people in negative equity, it looks as if treating me on the same footing as a beneficial owner would put my personal monies at risk.

Some years ago it was normal for the Revenue Commissioners to assign a tax number to an estate if it had any income. I would prefer if something like that were still possible.

Executor query

Hi Padraig,

You need to go into revenue and meet with them face to face. The first step is to get a new PPS number for the estate. The original PPS number of the deceased will have lapsed, so you should explain that you are seeking to conduct your executory duties in such a way as to keep any disbursements and payments seperate and distinct from your own finances. You are entirely correct in this, its the only way to go. By meeting them up front and outlining the position you can get a lot done in a short time, once they are aware that you are simply trying to finalise matters. The new PPS number will be simply for the execution of the estate so it will be a short term measure.

Had a similar issue myself about 18 months ago, estate was very muddled up and all over the shop, about 9 beneficiaries all with different attitudes didnt help either.

the foregoing advice is particularly important if you will be recieving a bequest yourself under the terms of the will in order to ensure that your tax affairs are not mixed up with those of the estate you are seeking to finalise

Hope this helps

Westgolf

Isn't it the Department of Social Protection that issues PPS numbers