Landfill Disposals Tax (Wales) Act 2017 section 60

Disclosure of information to WRA

Section 60 allows certain public bodies in Wales to share information with the Welsh Revenue Authority (WRA) to help it collect and manage landfill disposals tax, while setting out the legal safeguards that apply to such disclosures.

• Welsh county councils, county borough councils, and Natural Resources Wales may disclose information to the WRA to assist with the collection and management of landfill disposals tax.
• A disclosure made under this section does not breach any obligation of confidence or any other restriction on sharing information that would otherwise apply.
• However, disclosures must still comply with data protection legislation and the Investigatory Powers Act 2016, meaning personal data and intercepted communications remain protected.
• The Welsh Ministers may make regulations to change the list of bodies authorised to share information with the WRA, by adding, modifying, or removing entries.