[F1PART 4E+W+SINFORMATION-SHARING IN RELATION TO COUNCIL TAX UNDER SECTIONS 131 TO 133 OF THE 2012 ACT

Supply of relevant information by the Secretary of StateE+W+S

12.  The purposes prescribed under section 131(1) of the 2012 Act in relation to council tax (purposes for which the Secretary of State or a person providing services to the Secretary of State may supply relevant information to a qualifying person) 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.

[F2(c)preventing, detecting, securing evidence of, or prosecuting the commission of, an offence relating to a council tax reduction.]

Holding purposesE+W+S

13.  The purposes prescribed under section 131(3) of the 2012 Act in relation to council tax as purposes for which relevant information must be held by a qualifying person in order for them to use or supply it as set out in that subsection, 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.

[F3(c)preventing, detecting, securing evidence of, or prosecuting the commission of, an offence relating to a council tax reduction.]

Using purposesE+W+S

[F414.—(1) This regulation applies to relevant information held by a qualifying person for any purpose listed in regulation 13.

(2) The purposes set out in paragraph (3) are prescribed—

(a)under section 131(3)(a) of the 2012 Act as purposes for which the information may be used by that qualifying person; and

(b)subject to regulation 15, under section 131(3)(b) of the 2012 Act as purposes for use in relation to which the information may be supplied by that qualifying person to another qualifying person.

(3) The purposes 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, an offence relating to a council tax reduction;

(d)any proceedings in connection with a reduction under a council tax reduction scheme before—

(i)the Valuation Tribunal for England, established under Part 1 of Schedule 11 to the Local Government Finance Act 1988;

(ii)the Valuation Tribunal for Wales, established under Part 2 of Schedule 11 to the Local Government Finance Act 1988; or

[F5(iii)The First-tier Tribunal for Scotland or the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;]

(e)the purposes referred to in regulation 6(1)(a)(i) or (iii), (b) or (c).]

Excepted mattersE+W+S

15.—(1) Subject to paragraph (2), regulation 14 does not permit relevant information held by a Welsh body or a Scottish body to be supplied by that body to another qualifying person for use in relation to that purpose.

(2) Paragraph (1) does not apply if the information was supplied by, or is derived from, information supplied to another person by the Secretary of State (or a person providing services to the Secretary of State) or a person engaged in the administration of housing benefit.]