Regulation 4 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992

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^f1 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.”