New section 37A Disclosure of Revenue and Customs information
810 New section 37A deals with the disclosure of revenue and customs information.
811 Subsection (1) provides a power to the Valuation Office Agency (VOA) to disclose Revenue and Customs information to certain "qualifying persons" for a "qualifying purpose". IDBs will require certain data to enable them to discharge their statutory duties and complete the valuation calculations referred to above. The data it is envisaged qualifying persons will need is the council tax valuation list and the non-domestic rating list, both of which are compiled and maintained by the VOA and are not otherwise publicly available.
812 Subsection (3) lists the qualifying persons. These are the bodies that will need access to the certain VOA data as they are involved in completing the valuation calculations for other land or chargeable property referred to above. The list includes IDBs, the Environment Agency and the Natural Resources Body for Wales. Paragraph (h) enables the appropriate national authority, via regulations, to name any other person as a qualifying person.
813 Subsection (4) lists the qualifying purposes: mainly to carry out any functions under Chapter 1 or 2 of the LDA, or section 75 of the Local Government Finance Act 1988. This definition captures the key purpose of the statutory gateway, being that qualifying persons are able to carry out the valuations calculations referred to above.
814 Subsection (5) stipulates that regulations, under subsection (3)(h), can only be made with the consent of the Commissioners for Her Majesty’s Revenue and Customs.