Commentary on Sections Part 8: Local Government Finance Section 152 – Requirement to supply to billing authorities information relevant to determining liability to non-domestic rates
675.This section provides the Welsh Ministers with a power to make regulations under which a person will be subject to a duty to provide principal councils with information which relates to determining who is liable to pay a non-domestic rate, and how much is to be paid. The information need not be requested by the council and there will be no on-going duty to supply the information.
676.The regulations may authorise a principal council to impose a financial penalty on persons who do not provide the information. The regulations may also make the provision of false information to be a criminal offence, punishable with a fine.
677.The regulations must provide for a person to appeal the imposition of a penalty.