Tax Collection and Management (Wales) Act 2016 section 99

Protection for personal records

Section 99 sets out the protections that apply to personal records when the Welsh Revenue Authority issues an information notice, ensuring that sensitive personal information about an individual's health, spiritual counselling, or welfare is not compelled to be disclosed.

• An information notice cannot require a person to provide or produce personal records or information contained within them.
• However, a person can be required to produce a document that is a personal record, provided the specific information that makes it a personal record is omitted.
• Similarly, a person can be required to provide information from a personal record, excluding the sensitive elements that classify it as a personal record.
• Personal records are defined as records relating to an identifiable individual's physical or mental health, spiritual counselling, or personal welfare counselling provided by someone with professional or court-ordered responsibility for that individual.