Non-Domestic Rating Act 2023

10 Disclosure of valuation information to ratepayers

In Schedule 9 to the Act (administration), before paragraph 8 (but after the italic heading “access to information”) insert—

“7B (1) Sub-paragraph (2) applies where a person (“P”) who is a ratepayer in respect of a hereditament makes a request to a valuation officer (“V”) for Revenue and Customs information—

(a) that relates to the hereditament, and

(b) that V has had regard to in ascertaining the rateable value of the hereditament.

(2) V may disclose the information to P if V considers it reasonable to do so.

(3) A person making a request under this paragraph must make the request—

(a) using the online facility provided by V for use in connection with requests under this paragraph, or

(b) in another manner agreed with V.

(4) V may not disclose information under this paragraph if the disclosure would contravene the data protection legislation (but in determining whether a disclosure would do so, the power conferred by this paragraph is to be taken into account).

(5) In this paragraph—

• “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act);

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