The Act Part 3 – Information notices and notifications of changes of circumstances Section 27 – Local authority information notices
127.Section 27 gives power to local authorities to give written notices to proprietors, tenants or occupiers of lands and heritages requiring them to provide such information as the local authority may need for the purpose of issuing demands or other documents relating to non-domestic rates in respect of the lands and heritages.(31)
128.The power is exercised on behalf of a local authority by a person authorised in writing for the purpose of this section.
129.A local authority information notice must be given in writing and the person who receives it has 21 days, starting with the day the notice is given, to comply. A person who knowingly provides false or misleading information in reply to a local authority information notice commits an offence – see section 29. Section 33 provides for civil penalties for failing to comply with a notice.