Part 6: Non-Domestic Rating Section 31: Disclosure of HMRC information in connection with non-domestic rating
This section gives effect to the Government’s commitment to allow greater sharing of information on non-domestic properties.
	The section amends the Local Government Finance Act 1988 inserting new section 63A, to enable officers of the Valuation Office of Her Majesty’s Revenue and Customs (VOA) to supply information to billing authorities, major precepting authorities, and contractors and service providers working for them in relation to authorities’ non-domestic rating functions. It also allows information to be supplied to the Secretary of State and Welsh Ministers for functions related to the central rating list. The permissive (as opposed to mandatory) nature of section 63A implicitly allows for the VOA to control the release of information and for additional conditions to be placed on any disclosure. The section also inserts a new section 63B which makes provision for the lawful onward disclosure of the information and creates a criminal offence in relation to the unlawful disclosure of information which identifies an individual or whose identity can be deduced from the information provided under section 63A. Finally, this section inserts new section 63C which ensures that information disclosed under the new sections 63A or 63B which identifies a person to which the information relates is exempt from requests under the Freedom of Information Act 2000.
	These provisions extend to England and Wales only.