Non-Domestic Rating Act 2023

Prospective

12 Sharing of information between billing authorities and HMRC E+W

(1) In section 63A of the Act (disclosure of Revenue and Customs information), after subsection (1) insert—

“(1A) An officer of His Majesty’s Revenue and Customs may disclose Revenue and Customs information to a qualifying person within subsection (3)(a) for a qualifying purpose.”

(2) After section 63D of the Act (inserted by section 11 of this Act) insert—

“63E Disclosure of non-domestic rating information to HMRC

(1) A billing authority may disclose non-domestic rating information to an officer of His Majesty’s Revenue and Customs for the purpose of assisting His Majesty’s Revenue and Customs in carrying out its functions.

(2) An officer of His Majesty’s Revenue and Customs may require a billing authority to disclose non-domestic rating information to the officer for that purpose.

(3) No disclosure may be made under this section if the disclosure would contravene the data protection legislation (but in determining whether a disclosure would do so, the power and duty to disclose information under this section are to be taken into account).

(4) In this section—

• “non-domestic rating information” means information held by a billing authority in connection with the billing authority’s functions under this Part;

• “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act).”

Commencement Information

I1 S. 12 not in force at Royal Assent, see s. 19(4)(a)