Section 12: Sharing of non-domestic rating information between billing authorities and HMRC
Section 12 supports the introduction of the digitalising business rates (DBR) provisions (see section 13 below) by providing for the two-way sharing of information between HMRC, which will administer the DBR system, and billing authorities.
	Section 12(1) amends section 63A of the 1988 Act to provide an officer of HMRC with the power to disclose revenue and customs information to a billing authority for a qualifying purpose. Qualifying purposes are set out in subsection (4) of section 63A. Officers of HMRC may only disclose such information to a billing authority; new subsection (1A) does not give an officer the power to disclose information to any of the other qualifying persons listed in subsection (3). The restrictions on the onward disclosure of revenue and customs information set out at section 63B of the 1988 Act will apply to any disclosures made under the new subsection.
	Section 12(1) is needed because it is HMRC, rather than the Valuation Office Agency, which will administer the DBR system, including the sharing of information with billing authorities. Section 63A(1) as currently drafted is therefore not wide enough, as it restricts disclosures only to those made by an officer of the Valuation Office Agency, rather than an officer of HMRC more widely.
	Section 12(2) inserts new section 63E into the 1988 Act. This provides for the sharing of information by a billing authority with HMRC. Subsection (1) in the new section 63E gives a billing authority permission to disclose non-domestic rating information to HMRC for the purpose of assisting HMRC to carry out its functions, while subsection (2) gives a power to officers of HMRC to require a billing authority to disclose information for that purpose. Subsection (3) provides that disclosures made under new section 63E must be compliant with data protection legislation.