Tax Collection and Management (Wales) Act 2016

93 Power to obtain contact details for debtors E+W

(1) WRA may issue a notice (a “debtor contact notice”) requiring a person (“the third party”) to provide contact details for another person (“the debtor”) only if conditions 1 to 5 are met.

(2) Condition 1 is that an amount by way of—

(a) devolved tax,

(b) interest on devolved tax,

(c) a penalty relating to devolved tax, F1 ...

(d) interest on a penalty relating to devolved tax,

[F2 (e) a payment in respect of a tax credit, or

(f) interest on a payment in respect of a tax credit,]

is payable by the debtor to WRA under an enactment or contract settlement.

(3) Condition 2 is that WRA requires contact details for the debtor for the purpose of collecting that amount.

(4) Condition 3 is that it is reasonable to require the third party to provide the details.

(5) Condition 4 is that—

(a) the third party is a body corporate or unincorporated association, or

(b) WRA has grounds for believing that the third party obtained the details in the course of carrying on a business.

(6) Condition 5 is that nothing in sections 97 to 102 prevents WRA from requiring the third party to provide the details.

(7) But WRA may not issue a debtor contact notice if—

(a) the third party is a charity and obtained the details in the course of providing services free of charge, or

(b) the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.

(8) In this section, “contact details”, in relation to a person, means the person's address and any other information about how the person may be contacted.

Textual Amendments

F1 Word in s. 93(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 20(a)

F2 S. 93(2)(e)(f) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 20(b)

Commencement Information

I1 S. 93 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)