http://www.legislation.gov.uk/ukpga/1992/14/section/21Local Government Finance Act 1992An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes.1992-03-06texttext/xmlenStatute Law Database2026-04-17Expert Participation2026-04-01 Part I Council Tax: England and WalesChapter II Valuation Lists The lists Valuations for purposes of lists.211The Commissioners of Inland Revenue shall—acarry out such valuations of dwellings in England and Wales;bfurnish listing officers with such information obtained in carrying out the valuations or in the exercise of the powers conferred by section 27 below; andcdisclose to such officers such contents of particulars delivered documents,as they consider necessary or expedient for the purpose of facilitating the compilation and maintenance by those officers of valuation lists in accordance with this Chapter.2The valuations shall be carried out by reference to the appropriate date and on such assumptions and in accordance with such principles as may be prescribed.2AFor the purposes of subsection (2) above, the appropriate date is—ain relation to a list under section 22, 1st April 1991, andbin relation to a list under section 22B, the later of—itwo years before the date on which the list falls to be compiled, andiisuch date, if any, within that two year period as may be specified by regulations.2BThe power to make regulations under subsection (2A)(b)(ii) is exercisable—ain relation to a list to be compiled for a billing authority in England, by the Secretary of State, andbin relation to a list to be compiled for a billing authority in Wales, by the National Assembly for Wales.3Without prejudice to the generality of their powers, the Commissioners of Inland Revenue may appoint persons who are not in the service of the Crown to assist them in carrying out the valuations.4For the purposes of the valuations the Commissioners of Inland Revenue may disclose to a person appointed under subsection (3) above—aany survey report obtained for any purpose of rating, including non-domestic rating; andbany information obtained in the exercise of the powers conferred by section 27 below.5If any person to whom any report or information is disclosed by virtue of subsection (4) above uses or discloses the report or information, in whole or in part, otherwise than for the purposes of the valuations, he shall be liable—aon conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both; andbon summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both.6Except as provided by subsection (4) above, nothing in this section permits the disclosure to any person appointed under subsection (3) above of information which is subject to the rules of confidentiality applicable to the Commissioners of Inland Revenue.Words in s. 21(2) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 44S. 21(2A)(2B) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 44Pt. I Ch. II amended (28.11.1994) by S.I. 1994/2825, reg. 47Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 7Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8