New Clause 10: Local Government Finance Bill
New Clause 10— Power for HMRC to supply information for purposes of council tax
‘(1) Schedule 2 to the LGFA 1992 (administration) is amended as follows.
(2) After paragraph 15 insert—
15A (1) A Revenue and Customs official may supply information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs to a qualifying person for prescribed purposes relating to council tax.
(2) The following are qualifying persons for the purpose of this paragraph—
(a) a billing authority in England;
(b) a person authorised to exercise any function of such an authority relating to council tax;
(c) a person providing services to such an authority relating to council tax.
(3) Information supplied under this paragraph may be used for another prescribed purpose relating to council tax.
(4) Information supplied under this paragraph may be supplied to another qualifying person for a prescribed purpose relating to council tax (whether or not that is a purpose for which it was supplied).
(5) In this paragraph—
(a)