Commentary on Sections Part 8: Local Government Finance Section 151 - Powers of billing authorities to require the supply of information relating to hereditaments
671.This section amends Schedule 9 to the Local Government Finance Act 1988 (“the 1988 Act”), to enable a “billing authority” in Wales (a principal council) to serve notice on certain persons, requiring them to supply the authority with information as specified in the notice, relating to a particular property, which the council believes will assist it in the exercise of its functions relating to the non-domestic rating.
672.This could include, for example, information the council believes will help it to determine the amount of rating due in relation to the property.
673.The council may only give notice under this provision to persons with a particular connection with the property, as set out in new paragraph 5(1D) of Schedule 9 to the 1988 Act.
674.It is criminal offence to provide false information in response to a notice, punishable with a fine, a person who fails to comply with a notice is also subject to a fine.