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Section 63A: Disclosure of Revenue and Customs information

Local Government Finance Act 1988 · 1988 c. 41View on legislation.gov.uk

Part III: Non-Domestic Rating

An officer of the Valuation Office of Her Majesty's Revenue and Customs may disclose Revenue and Customs information to a qualifying person for a qualifying purpose.

Information disclosed to a qualifying person under this section may be retained and used for any qualifying purpose.

Each of the following is a "qualifying person"—

a billing authority;
a major precepting authority;
a person authorised to exercise any function of an authority within paragraph (a) or (b) relating to non-domestic rating;
a person providing services to an authority within paragraph (a) or (b) relating to non-domestic rating;
the Secretary of State;
the Welsh Ministers;
a prescribed person.

Each of the following is a "qualifying purpose"—

enabling or assisting the qualifying person to whom the disclosure is made, or any other qualifying person, to carry out any functions conferred by or under this Part which are not functions of the Secretary of State or the Welsh Ministers;
enabling or assisting the Secretary of State or the Welsh Ministers to carry out functions conferred by or under section 53 or 54 (central non-domestic rating), or by or under Schedule 9 so far as relating to central non-domestic rating lists;
any other prescribed purpose relating to non-domestic rating.

In this section—

  • "prescribed" means—

    (a)in relation to England, prescribed by regulations made by the Secretary of State, and

    (b)in relation to Wales, prescribed by regulations made by the Welsh Ministers;

  • "Revenue and Customs information" means information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005.

Regulations under this section may only be made with the consent of the Commissioners for Her Majesty's Revenue and Customs.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.