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Tax Collection and Management (Wales) Act 2016

Sections 93 - Power to obtain contact details for debtors

100.The WRA may issue a notice (debtor contact notice) requiring a person to provide contact details (a person’s address and any other contact information) for another person if it is satisfied that conditions 1 to 5 in subsections (2) to (6) are met.

101.This power would be used where WRA needs to contact a person who owes WRA money but who WRA have been unable to get hold of.

102.This procedure is not to be used to seek contact details from personal friends or relatives of a debtor. It can only be used if the contact details have been obtained by a person in the course of business (see above). But it cannot be used to ask for contact details of debtors from charities or persons providing services to charities free of charge to the recipient of the service.

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