Amendment of the Council Tax (Administration and Enforcement) Regulations 1992
4. After regulation 5 (information as to deaths) insert—
“Purposes for which a Revenue and Customs official may supply information
5A. The purposes prescribed under paragraph 15B(1) of Schedule 2 to the Act are—
(a)making a council tax reduction scheme;
(b)determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
(c)preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence.
Purposes for which information supplied under paragraph 15B may be used
5B. The purposes prescribed under paragraph 15B(3) of Schedule 2 to the Act are any purposes connected with—
(a)making a council tax reduction scheme;
(b)determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
(c)preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence;
(d)any proceedings before the Valuation Tribunal for Wales(1) in connection with a reduction under a council tax reduction scheme.
Purposes for which information supplied under paragraph 15B may be supplied
5C. The purposes prescribed under paragraph 15B(4) of Schedule 2 to the Act are—
(a)making a council tax reduction scheme;
(b)determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
(c)preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence.”
The Valuation Tribunal for Wales was established by the Valuation Tribunal for Wales Regulations 2010 (S.I. 2010/713 (W.69)). Relevant amendments were made by S.I. 2013/547 (W.59).