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Local Government Finance Act 1988

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Local Government Finance Act 1988, Section 63A is up to date with all changes known to be in force on or before 14 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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[F163ADisclosure of Revenue and Customs informationE+W

(1)An officer of the Valuation Office of Her Majesty's Revenue and Customs may disclose Revenue and Customs information to a qualifying person for a qualifying purpose.

(2)Information disclosed to a qualifying person under this section may be retained and used for any qualifying purpose.

(3)Each of the following is a “qualifying person”—

(a)a billing authority;

(b)a major precepting authority;

(c)a person authorised to exercise any function of an authority within paragraph (a) or (b) relating to non-domestic rating;

(d)a person providing services to an authority within paragraph (a) or (b) relating to non-domestic rating;

(e)the Secretary of State;

(f)the Welsh Ministers;

(g)a prescribed person.

(4)Each of the following is a “qualifying purpose”—

(a)enabling or assisting the qualifying person to whom the disclosure is made, or any other qualifying person, to carry out any functions conferred by or under this Part which are not functions of the Secretary of State or the Welsh Ministers;

(b)enabling or assisting the Secretary of State or the Welsh Ministers to carry out functions conferred by or under section 53 [F2or 54] (central non-domestic rating), or by or under Schedule 9 so far as relating to central non-domestic rating lists;

(c)any other prescribed purpose relating to non-domestic rating.

(5)In this section—

  • “prescribed” means—

    (a)

    in relation to England, prescribed by regulations made by the Secretary of State, and

    (b)

    in relation to Wales, prescribed by regulations made by the Welsh Ministers;

  • “Revenue and Customs information” means information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005.

(6)Regulations under this section may only be made with the consent of the Commissioners for Her Majesty's Revenue and Customs.]

Textual Amendments

F1Ss. 63A-63C inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 31(2), 44(2)(d)

F2Words in s. 63A(4)(b) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 6

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