If an individual has a personal public service number (PPSN), they may be able to reduce the level of taxation deducted at source by offsetting against tax credits, etc.

If an individual does not have a PPSN, they must provide their name, permanent address and date of birth to the University to allow claims (fees and travel expenses) to be processed appropriately. It should be noted that emergency tax (currently, in 2023/2024, 40%) will be applied to the element of one’s fee related to the time spent in the State.  Individuals may be able to offset the taxation deducted on these claims against their overall tax liability in their country of tax residence.

I am a non-tax resident campus visitor. What documents do I need to provide if I wish to obtain a PPSN?

Non-Tax Resident applying for an Irish PPS Number:

We understand that it could take between 6-8 weeks to obtain a PPSN from the Department of Employment Affairs and Social Protection. Please refer to the “Applying for a PPS Number if you are living outside Ireland” section. 

  • Complete and sign the REG 1 PPSN application form for an Irish PPSN
  • Sign the Consent form that gives permission for this number to be shared with the University
  • Sign and tick the Declaration form for exceptional application which outlines why you are using the exceptional application procedure (which will invariably be used for non-residents who are only in Ireland for this engagement)
  • Provide a copy of your passport (The page containing your name, place of birth, date of birth, the date of issue, date of expiry, passport number, photo and signature)
  • School/Unit to provide a letter on University of Galway headed paper for Declaration form for exceptional application confirming dates the individual was in Ireland and stating that the individual are currently non resident. The letter is required as “proof of reason“ as to why the PPS number is required by a non resident after they leave Ireland.
  • Proof of their current address, in the form of a utility bill in their own name.
  • Once all the documents listed above have been completed and collated, the school/unit at University of Galway should scan and email them to cis@welfare.ie for the PPSN application. (This can take up to 8 weeks)