Section 27 – Local authority information notices
127.Section 27 gives power to local authorities to give written notices to proprietors, tenants or occupiers of lands and heritages requiring them to provide such information as the local authority may need for the purpose of issuing demands or other documents relating to non-domestic rates in respect of the lands and heritages.(31)
128.The power is exercised on behalf of a local authority by a person authorised in writing for the purpose of this section.
129.A local authority information notice must be given in writing and the person who receives it has 21 days, starting with the day the notice is given, to comply. A person who knowingly provides false or misleading information in reply to a local authority information notice commits an offence – see section 29. Section 33 provides for civil penalties for failing to comply with a notice.
The power includes power to require the provision of information about lands and heritages outside the area of the local authority on behalf of which the notice is given – for example, where a person owns lands and heritages in one area, the local authority for that area might also need information about lands and heritages owned by the person in other local authority areas in order to assess entitlement to relief under the Small Business Bonus Scheme.
