Tax Collection and Management (Wales) Act 2016 section 93

Power to obtain contact details for debtors

Section 93 sets out the conditions under which the Welsh Revenue Authority (WRA) can require a third party to provide contact details for a person who owes a tax debt.

• WRA can issue a "debtor contact notice" to a third party requiring them to hand over a debtor's contact details, but only if all five statutory conditions are satisfied.
• The debt must relate to devolved tax, interest on devolved tax, a penalty or interest on a penalty relating to devolved tax, a tax credit payment, or interest on a tax credit payment, and must be owed to WRA under legislation or a contract settlement.
• The third party must be a company, unincorporated association, or someone WRA believes obtained the details in the course of running a business, and the request must be reasonable and not blocked by the general restrictions on WRA's investigatory powers.
• WRA cannot issue a debtor contact notice to a charity that obtained the details while providing free services, nor to a non-charity that obtained the details while delivering free services on behalf of a charity.

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