Tax Credits Act 2002

Section 59

SCHEDULE 5 U.K. Use and disclosure of information

Powers to use information U.K.

1 Information which is held for the purposes of any functions relating to tax credits, child benefit or guardian’s allowance—

(a) by the Board, or

(b) by a person providing services to the Board, in connection with the provision of those services,

may be used, or supplied to any person providing services to the Board, for the purposes of, or for any purposes connected with, the exercise of any such functions.

Commencement Information

I1 Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

F1 2 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 5 para. 2 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 91, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

3 (1) Information which is held for the purposes of any functions relating to social security (including child benefit and guardian’s allowance) or tax credits— U.K.

(a) by the Secretary of State or the Northern Ireland Department, or

(b) by a person providing services to the Secretary of State or the Northern Ireland Department, in connection with the provision of those services,

may be used, or supplied to any person providing services to the Secretary of State or the Northern Ireland Department, for the purposes of, or for any purposes connected with, the exercise of any functions under relevant regulations.

(2) In this paragraph “relevant regulations” are regulations made under—

(a) section 4, 6 or 58 of this Act,

(b) section 5 of the Social Security Administration Act 1992 (c. 5), or

(c) section 5 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8).

Commencement Information

I2 Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

Exchange of information between Board and Secretary of State or Northern Ireland Departments U.K.

4 (1) This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—

(a) by the Board, or

(b) by a person providing services to the Board, in connection with the provision of those services.

[F2 (2) Information to which this paragraph applies may be supplied—

(a) to the Secretary of State, or

(b) to a person providing services to the Secretary of State,

for use for the purposes of functions relating to F3 ... war pensions or for such purposes relating to evaluation or statistical studies as may be prescribed.

F4 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3A) Information to which this paragraph applies may be supplied—

(a) to the Northern Ireland Department, or

(b) to a person providing services to the Northern Ireland Department,

for use for the purposes of functions relating to F5 ... child support or war pensions or for such purposes relating to evaluation or statistical studies as may be prescribed.

(3B) An authorised officer may require information to which this paragraph applies to be supplied—

(a) to the Northern Ireland Department, or

(b) to a person providing services to the Northern Ireland Department,

for use for the purposes of functions relating to F6 ... child support.]

(4) In [F7 sub-paragraphs F8 ... (3B)] “authorised officer” means an officer of the Secretary of State or the Northern Ireland Department authorised for the purposes of this paragraph by the Secretary of State or the Northern Ireland Department.

(5) In this paragraph “war pension” has the meaning given by section 25(4) of the Social Security Act 1989 (c. 24).

Textual Amendments

F2 Sch. 5 para. 4(2)-(3B) substituted for Sch. 5 para. 4(2) (1.6.2009) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 7 para. 4(2); S.I. 2009/1314, art. 2(2)(b)(i)

F3 Words in Sch. 5 para. 4(2) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

F4 Sch. 5 para. 4(3) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

F5 Words in Sch. 5 para. 4(3A) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

F6 Words in Sch. 5 para. 4(3B) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

F7 Words in Sch. 5 para. 4(4) substituted (1.6.2009) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 7 para. 4(3); S.I. 2009/1314, art. 2(2)(b)(i)

F8 Words in Sch. 5 para. 4(4) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

Commencement Information

I3 Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

5 (1) This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance— U.K.

(a) by the Board, or

(b) by a person providing services to the Board, in connection with the provision of those services.

(2) Information to which this paragraph applies may be supplied—

(a) to the Secretary of State or the Department for Employment and Learning in Northern Ireland, or

(b) to a person providing services to the Secretary of State or that Department,

for use for the purposes of such functions relating to employment or training as may be prescribed.

Commencement Information

I4 Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

6 [F9 (1) This paragraph applies to information which is held for the purposes of functions relating to F10 ... war pensions or employment or training— U.K.

(a) by the Secretary of State, or

(b) by a person providing services to the Secretary of State, in connection with the provision of those services.

(1A) This paragraph also applies to information which is held for the purposes of functions relating to F11 ... child support, war pensions or employment or training—

(a) by the Northern Ireland Department or the Department for Employment and Learning in Northern Ireland, or

(b) by a person providing services to either of those Departments, in connection with the provision of those services.]

(2) Information to which this paragraph applies may be supplied—

(a) to the Board, or

(b) to a person providing services to the Board,

for use for the purposes of functions relating to tax credits, child benefit or guardian’s allowance.

(3) The Board may require information to which this paragraph applies to be so supplied if the information is held for the purposes of functions relating to F12 ... child support.

(4) In this paragraph “war pension” has the meaning given by section 25(4) of the Social Security Act 1989.

Textual Amendments

F9 Sch. 5 para. 6(1)(1A) substituted for Sch. 5 para. 6(1) (1.6.2009) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 7 para. 4(4); S.I. 2009/1314, art. 2(2)(b)(i)

F10 Words in Sch. 5 para. 6(1) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

F11 Words in Sch. 5 para. 6(1A) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

F12 Words in Sch. 5 para. 6(3) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

Commencement Information

I5 Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

Exchange of information between Board and authorities administering certain benefits U.K.

7 (1) This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—

(a) by the Board, or

(b) by a person providing services to the Board, in connection with the provision of those services.

(2) Information to which this paragraph applies may be supplied by or under the authority of the Board—

(a) to an authority administering housing benefit or council tax benefit, or

(b) to a person authorised to exercise any function of such an authority relating to such a benefit,

for use in the administration of such a benefit.

(3) Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—

(a) to a person to whom the information could be supplied directly by or under the authority of the Board,

(b) for the purposes of any civil or criminal proceedings relating to the Social Security Contributions and Benefits Act 1992 (c. 4), the Social Security Administration Act 1992 (c. 5) or the Jobseekers Act 1995 (c. 18) or to any provision of Northern Ireland legislation corresponding to any of them, or

(c) under paragraph 8 below.

Commencement Information

I6 Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

8 (1) The Board may require— U.K.

(a) an authority administering housing benefit or council tax benefit, or

(b) a person authorised to exercise any function of such an authority relating to such a benefit,

to supply benefit administration information held by the authority or other person to, or to a person providing services to, the Board for use for any purpose relating to tax credits, child benefit or guardian’s allowance.

(2) In sub-paragraph (1) “benefit administration information”, in relation to an authority or other person, means any information which is relevant to the exercise of any function relating to housing benefit or council tax benefit by the authority or other person.

Commencement Information

I7 Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

Provision of information by Board for health purposes U.K.

9 (1) This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—

(a) by the Board, or

(b) by a person providing services to the Board, in connection with the provision of those services.

(2) Information to which this paragraph applies may be supplied—

(a) to the Secretary of State, the National Assembly for Wales, the Scottish Ministers or the Department of Health, Social Services and Public Safety in Northern Ireland, or

(b) to persons providing services to, or exercising functions on behalf of, the Secretary of State, the National Assembly for Wales, the Scottish Ministers or that Department,

for use for the purposes of such functions relating to health as may be prescribed.

(3) Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—

(a) to a person to whom the information could be supplied directly by or under the authority of the Board, or

(b) for the purpose of civil or criminal proceedings,

and is not to be so supplied in those circumstances without the authority of the Board.

(4) A person commits an offence if he discloses information supplied to him under this paragraph unless the disclosure is made—

(a) in accordance with sub-paragraph (3),

(b) in accordance with an enactment or an order of a court,

(c) with consent given by or on behalf of the person to whom the information relates, or

(d) in such a way as to prevent the identification of the person to whom it relates.

(5) It is a defence for a person charged with an offence under sub-paragraph (4) to prove that he reasonably believed that his disclosure was lawful.

(6) A person guilty of an offence under sub-paragraph (4) is liable—

(a) on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or

(b) on summary conviction, to imprisonment for a term not exceeding six months, to a fine not exceeding the statutory maximum or to both.

Commencement Information

I8 Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

Provision of information by Board for education purposes U.K.

F13 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F13 Sch. 5 para. 10 repealed (26.1.2009) by Education and Skills Act 2008 (c. 25), s. 173(4)(4), Sch. 1 para. 78, Sch. 2; S.I. 2008/3077, art. 4(g)(h)(v)

Provision of information by Board for purposes relating to welfare of children U.K.

[F14 10A (1) This paragraph applies to information, other than information relating to a person’s income, which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—

(a) by the Board, or

(b) by a person providing services to the Board, in connection with the provision of those services.

(2) Information to which this paragraph applies may be supplied to—

(a) a local authority in England and Wales for use for the purpose of any enquiry or investigation under Part 5 of the Children Act 1989 relating to the welfare of a child;

(b) a local authority in Scotland for use for the purpose of any enquiry or investigation under Chapter 3 of Part 2 of the Children (Scotland) Act 1995 [F15 , or Part 5, 6, 13 or 14 of the Children’s Hearings (Scotland) Act 2011,] relating to the welfare of a child;

(c) an authority in Northern Ireland for use for the purpose of any enquiry or investigation under Part 6 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I.2)) relating to the welfare of a child.

(3) Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—

(a) for the purpose of any enquiry or investigation referred to in sub-paragraph (2) above,

(b) for the purpose of civil or criminal proceedings, or

(c) where paragraph (a) or (b) does not apply, to a person to whom the information could be supplied directly by or under the authority of the Board.

(4) Information may not be supplied under sub-paragraph (3)(b) or (c) without the authority of the Board.

(5) A person commits an offence if he discloses information supplied to him under this paragraph unless the disclosure is made—

(a) in accordance with sub-paragraph (3),

(b) in accordance with an enactment or an order of a court,

(c) with consent given by or on behalf of the person to whom the information relates, or

(d) in such a way as to prevent the identification of the person to whom it relates.

(6) It is a defence for a person charged with an offence under sub-paragraph (5) to prove that he reasonably believed that his disclosure was lawful.

(7) A person guilty of an offence under sub-paragraph (5) is liable—

(a) on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both;

(b) on summary conviction in England and Wales, to imprisonment for a term not exceeding twelve months, to a fine not exceeding the statutory maximum or to both;

(c) on summary conviction in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months, to a fine not exceeding the statutory maximum or to both.

(8) In sub-paragraph (2) “ child ” means a person under the age of eighteen and—

(a) in paragraph (a), “ local authority ” has the meaning given by section 105(1) of the Children Act 1989;

(b) in paragraph (b), “ local authority ” has the meaning given by section 93(1) of the Children (Scotland) Act 1995; and

(c) in paragraph (c), “ authority ” has the meaning given by Article 2 of the Children (Northern Ireland) Order 1995 ( S.I. 1995/755 (N.I.2)).

(9) The reference to an enactment in sub-paragraph (5)(b) includes a reference to an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament.]

Textual Amendments

F14 Sch. 5 para. 10A inserted (15.11.2004) by Children Act 2004 (c. 31), ss. 63, 67(7)(k)

F15 Words in Sch. 5 para. 10A(2)(b) inserted (24.6.2013) by The Children’s Hearings (Scotland) Act 2011 (Consequential and Transitional Provisions and Savings) Order 2013 (S.I. 2013/1465), art. 1(2), Sch. 1 para. 8

Unauthorised disclosure of information U.K.

11 (1) Section 182 of the Finance Act 1989 (c. 26) (disclosure of information) is amended as follows.

(2) In subsection (1)—

(a) after “tax functions” continue to insert “ , tax credit functions ”, and

(b) for paragraph (aa) substitute—

“(aa) to a tax credit in respect of any identifiable person,”.

(3) For subsection (2AA) substitute—

“(2ZA) In this section “tax credit functions” means the functions relating to tax credits—

(a) of the Board,

(b) of any person carrying out the administrative work of the General Commissioners or the Special Commissioners, and

(c) of any other person providing, or employed in the provision of, services to the Board or to any person mentioned in paragraph (b) above.”

(4) In subsection (2A), after “contributions,” insert “ child benefit, guardian’s allowance, ”.

(5) In subsection (4)—

(a) in paragraph (b), after “tax functions” continue to insert “ , tax credit functions ”,

(b) in paragraph (c), after “tax functions” continue to insert “ , tax credit functions ”,

(c) for sub-paragraph (ia) of that paragraph substitute—

“(ia) to a tax credit in respect of any identifiable person,”,

and

(d) in sub-paragraph (iii) of that paragraph, after “to” insert “ child benefit, guardian’s allowance, ”.

(6) In subsection (5)(b), for “, to working families tax credit or disabled person’s tax credit” substitute “ or to a tax credit ”.

(7) In subsection (10), after “1989,” insert—

““tax credit” means a tax credit under the Tax Credits Act 2002,”.

Commencement Information

I9 Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

Consequential amendments U.K.

12 In—

F16 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) section 116(1)(a) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8),

(supply of information held by tax authorities for fraud prevention and verification), for “or paragraph 2 of Schedule 5 to the Tax Credits Act 1999” substitute “ or paragraph 4 of Schedule 5 to the Tax Credits Act 2002 ”.

Textual Amendments

F16 Sch. 5 para. 12(a) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

Commencement Information

I10 Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

13 U.K. In section 110(5A) of the Finance Act 1997 (c. 16) (obtaining by Board and Commissioners of Customs and Excise of information from social security authorities), for “paragraph 3 of Schedule 5 to the Tax Credits Act 1999 (supply to Inland Revenue for purposes of tax credit of information so held)” substitute “ paragraph 6 of Schedule 5 to the Tax Credits Act 2002 (supply to Inland Revenue for purposes of tax credit, child benefit or guardian’s allowance of information so held) ”.

Commencement Information

I11 Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2