Section 93 Power to obtain contact details for debtorsI1

England and Wales

(1)

WRA may issue a notice (a “debtor contact notice”) requiring a person (“the third party”) to provide contact details for another person (“the debtor”) only if conditions 1 to 5 are met.

(2)

Condition 1 is that an amount by way of—

(a)

F1WRA-collected tax,

(b)

interest on WRA-collected tax,

(c)

a penalty relating to WRA-collected tax, F2...

(d)

interest on a penalty relating to WRA-collected tax,

F3(e)

a payment in respect of a tax credit, or

(f)

interest on a payment in respect of a tax credit,

is payable by the debtor to WRA under an enactment or contract settlement.

(3)

Condition 2 is that WRA requires contact details for the debtor for the purpose of collecting that amount.

(4)

Condition 3 is that it is reasonable to require the third party to provide the details.

(5)

Condition 4 is that—

(a)

the third party is a body corporate or unincorporated association, or

(b)

WRA has grounds for believing that the third party obtained the details in the course of carrying on a business.

(6)

Condition 5 is that nothing in sections 97 to 102 prevents WRA from requiring the third party to provide the details.

(7)

But WRA may not issue a debtor contact notice if—

(a)

the third party is a charity and obtained the details in the course of providing services free of charge, or

(b)

the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.

(8)

In this section, “contact details”, in relation to a person, means the person's address and any other information about how the person may be contacted.

Annotations

Textual amendments

F1: Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21
F2: Word in s. 93(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 20(a)
F3: S. 93(2)(e)(f) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 20(b)

Commencement

I1: S. 93 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

Notes on the whole Act

Textual amendments

F1: Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21