Council Tax privacy notice

Why we collect data

We are a data controller for the personal information we hold about you in relation to Council Tax administration and enforcement.  In order to comply with data protection legislation we want to be sure you understand how we use this information.

Purposes

The purposes for which your data will be used are:

  • ensuring that you are charged the correct amount of Council Tax
  • ensuring that you receive any reductions that you are entitled to
  • ensuring that you receive any other rebates or payments that you are entitled to
  • determining any appeals received against Council Tax liabilities including attendance at tribunals as necessary
  • liaising with the Valuation Office Agency, as necessary, to enable them to maintain the Valuation List
  • issuing accurate and timely Council Tax bills
  • collecting, receiving and receipting payments made
  • taking appropriate action when payment are not made on time, including the issue of recovery documents and notices and referring cases to courts as deemed necessary
  • appointing and engaging agents and specialists in the enforcement of unpaid Council Tax
  • preventing and detecting fraud and error within the Council Tax system and/or benefit system

Legislation

We are able to do this because legislation says we must do it and the processing is necessary for compliance with legal obligations. There are very many different regulations covering the administration Council Tax.

The main rules are contained in the following statutes and subsequent amendments to them:

  • Local Government Finance Act 1988
  • Local Government Finance Act 1992
  • Council Tax (Administration and Enforcement) Regulations 1992
  • The Council Tax (Exempt Dwellings) Order 1992
  • The Council Tax (Discount Disregards) Order 1992
  • Tribunals, Courts and Enforcement Act 2007
  • Local Government Finance Act 2012
  • The Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012
  • The Taking Control of Goods Regulations 2013
  • The Taking Control of Goods (Fees) Regulations 2014
  • The Taking Control of Goods (Certification) Regulations 2014

This list is not exhaustive.

We are required by law to hold and use some of your information for:

  • the administration, recovery and enforcement of Council Tax
  • preventing and detecting fraud and error within the Council Tax system schemes or other areas

Sharing information

We may share your information with:

  • other agencies directly involved in administration, recovery and enforcement of Council Tax (this would typically be the Valuation Office Agency, Department for Works and Pensions and agents or specialists acting for us in fulfilling our statutory duty)
  • employers when 'attachments of earnings' are issued
  • other councils or organisations as part of the national fraud initiative

Otherwise, we will only share your data if you ask us to, or if it is in the public interest to do so and the law requires or allows us to. Examples of where we may share your data are:

  • notifying our electoral registration department of information which assists with the maintenance of the electoral roll
  • notifying emergency services of properties that become unoccupied and therefore at risk of fire or criminal damage
  • notifying relevant council officers of properties becoming unoccupied, in order that they may assist the owner to bring it back into use