The Council Tax (Information-sharing in relation to Council Tax Reduction) (Scotland) Regulations 2013

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Council Tax (Information-sharing in relation to Council Tax Reduction) (Scotland) Regulations 2013 and come into force on 1st April 2013.

(2) In these Regulations—

“council tax reduction” means a reduction in council tax provided for by Regulations under section 80 of the 1992 Act (council tax, Scotland: reduced amounts)(1); and

“the 1992 Act” means the Local Government Finance Act 1992.

Supply of information by the Revenue and Customs

2.  The prescribed purposes for the purposes of paragraph 15C(1) of Schedule 2 to the 1992 Act (purposes for which information held by the Revenue and Customs may be supplied to a qualifying person) are any purposes relating to—

(a) the determination of an application for a council tax reduction;

(b) the review of, or appeal against, such a determination;

(c) the prevention or detection of fraud or error in connection with a council tax reduction; or

(d) action as a result of an attempt to obtain a council tax reduction fraudulently.

3.  The prescribed purposes for the purposes of paragraphs 15C(3) and (4) of Schedule 2 to the 1992 Act (purposes for which information supplied by the Revenue and Customs may be used or supplied to another qualifying person) are any purposes relating to—

(a) the determination of an application for a council tax reduction;

(b) the review of, or appeal against, such a determination;

(c) the prevention or detection of fraud or error in connection with a council tax reduction; or

(d) action as a result of an attempt to obtain a council tax reduction fraudulently.

JOHN SWINNEY

A member of the Scottish Government

St Andrew’s House,

Edinburgh

27th February 2013