The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 No. 570 (W. 66)

Amendment of the Council Tax (Administration and Enforcement) Regulations 1992

4.  After regulation 5 (information as to deaths) insert—

“Purposes for which a Revenue and Customs official may supply information

5A.   The purposes prescribed under paragraph 15B(1) of Schedule 2 to the Act are—

(a) making a council tax reduction scheme;

(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;

(c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence.

Purposes for which information supplied under paragraph 15B may be used

5B.   The purposes prescribed under paragraph 15B(3) of Schedule 2 to the Act are any purposes connected with—

(a) making a council tax reduction scheme;

(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;

(c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence;

(d) any proceedings before the Valuation Tribunal for Wales(1) in connection with a reduction under a council tax reduction scheme.

Purposes for which information supplied under paragraph 15B may be supplied

5C.   The purposes prescribed under paragraph 15B(4) of Schedule 2 to the Act are—

(a) making a council tax reduction scheme;

(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;

(c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence.”

(1)

The Valuation Tribunal for Wales was established by the Valuation Tribunal for Wales Regulations 2010 (S.I. 2010/713 (W.69)). Relevant amendments were made by S.I. 2013/547 (W.59).