What does section 14A of the HGV Road User Levy Act 2013 allow HMRC to do?

Section 14A creates a specific legal gateway allowing HMRC to disclose confidential taxpayer information to the Secretary of State, or to a service provider acting on the Secretary of State's behalf. The sole permitted purpose is to enable or assist the Secretary of State in carrying out functions under the HGV Road User Levy Act 2013, such as verifying whether vehicle operators have paid the correct levy.

What restrictions apply to onward disclosure of information received from HMRC under section 14A?

Information received from HMRC may only be shared further with another party who would themselves have been entitled to receive it directly from HMRC under section 14A, or where HMRC has given its consent. That consent can be given as a blanket authorisation covering a category of disclosures or on a specific case-by-case basis.

What are the criminal penalties for wrongful disclosure of information under section 14A?

If someone discloses information received under section 14A in breach of the restrictions, and the disclosure identifies or could identify a specific person, the criminal offence provisions in section 19 of the Commissioners for Revenue and Customs Act 2005 apply. This can result in prosecution and, on conviction, a prison sentence or fine.

Does section 14A override data protection legislation in the United Kingdom?

No. Section 14A explicitly provides that it does not override data protection law. Any disclosure made under this section must still comply with the Data Protection Act 2018 and related legislation, ensuring that general data protection principles such as lawfulness, fairness, purpose limitation, and data minimisation continue to apply.

HGV Road User Levy Act 2013 section 14A

Disclosure of information by Revenue and Customs

Section 14A permits HMRC to share confidential taxpayer information with the Secretary of State for the purpose of administering the HGV road user levy, and sets out strict controls on how that information may be used onwards.

HMRC may disclose confidential information to the Secretary of State, or to a service provider acting on the Secretary of State's behalf, to support the administration of functions under the HGV Road User Levy Act 2013.
Information received from HMRC may only be passed on to another party who could themselves have received it directly from HMRC, or with HMRC's consent (which may be given on a general or case-by-case basis).
Unauthorised onward disclosure of personal tax information that identifies, or could identify, a specific person is a criminal offence under section 19 of the Commissioners for Revenue and Customs Act 2005.
Nothing in this section overrides data protection legislation; any disclosure must also comply with the Data Protection Act 2018.

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