# Tax Collection and Management (Wales) Act 2016, Section 93: Power to obtain contact details for debtors

Extent: E+W

(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) WRA-collected tax,
(b) interest on WRA-collected tax,
(c) a penalty relating to WRA-collected tax, ...
(d) interest on a penalty relating to WRA-collected tax,
(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.

---
Source: https://www.legislation.gov.uk/anaw/2016/6/section/93 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.