Dudley MBC Revenue Services (Non- Domestic Rates (Business Rates) and Council Tax Billing) Privacy Notice

Under data protection law Dudley Council does not need your consent to process certain personal data relating to you because it has a legal obligation to do so, this meets the requirement of Article 6(1)(c) of the UK GDPR. This is usually where there is a law or instruction from Government. The Council may need to process more data in order to fulfil its public tasks, but you should be informed what this is and why we are doing it, this meets the requirements of Article 6(1)(e) of the UK GDPR.

For Council Tax:

Liability

•  Local Government Finance Act 1992 Schedule 2, and Administration and Enforcement regulations 1992

Distribution of credits/refunds

• Administration and Enforcement Regulations 1992, Regulation 24 (2)

Exemptions

•  The Local Government Finance Act 1992 Schedule 1, The Council Tax (additional provisions for discount disregards) Regulations 1992
•  Local Government Finance Act 1992 Schedule 4, Administration of Estates Act 1925, and Administration and Enforcement Regulations 1992 Regulation 58 (4) The Council Tax(Exempt Dwellings)(England)Amendment Oder 2012 (1) paragraph(2) and (3)
•  The Local Government Finance Act 1992, Schedule 4 The Council Tax,(Chargeable dwellings, exempt dwellings discounts disregards) Amendment order
•  The Local Government Finance Act 1992, Schedule 4 Council Tax Chargeable dwellings, exempt dwellings and discount disregards (amendment) Order 2003(2)(1)
•  The Local Government Finance Act 1992 Schedule 4, The Council Tax (additional provisions for discount disregards) Regulations 1992, The Council Tax (exempt dwellings) Order 1992, The Council Tax (exempt dwellings) (amendment) (England) Order 2005
•  The Local Government Finance Act 1992 schedule 4 and The Council Tax (exempt dwellings) amendment (England) Order 2005, The Local Government Finance Act 1992 Schedule 1 paragraph 1
•  The Local Government Finance Act 1992 Schedule 4, The Council Tax (additional provisions for discount disregards) Regulations 1992, The Council Tax (exempt dwellings) Order 1992, The Council Tax (exempt dwellings)( amendment) (England) Order 2005, The Local Government Finance Act 1992 Schedule 11
•  Local Government Finance Act 1992 Schedule 4, The Council Tax (Exempt Dwellings) (England) (Amendment) Order 2012(1) paragraph (2) and (3)
•  The Local Government Finance Act 1992, Schedule 4, The Council Tax Exempt Dwellings Order 1992 Section 4 (3)
•  The Local Government Finance Act 1992, Schedule 4 and Schedule 11

Discount/Disregards

•  Local Government Finance Act 1992 Schedule 1, The Council Tax (additional provisions for discount disregards) Regulations 1992
•  The Local Government Finance Act 1992 Schedule 1, The Council Tax (discount disregards) order 1992 Schedule1 paragraph 8, The employment and training Act 1973, Section 14 of The Education Act 2002, The Council Tax (discount disregards)(amendment)(England) Order 2006, The Employment and Training Act 1973 and The jobseekers Allowance Regulations 1996
•  Local Government Finance Act 1992 Schedule 1 paragraph 1 and The Council Tax (additional provisions for discount disregards) Regulations 1992
•  Local Government Finance Act 1992 Schedule 2, and Administration and Enforcement Regulations 1992
•  The Local Government Finance Act 1992 Schedule 4, The Council Tax (discount disregards) Order1992, The Council Tax (discount disregards) (amendment) Order 1994
•  The Local Government Finance Act 1992 schedule 4 and The Council Tax (exempt dwellings) amendment (England) order 2005, The Local Government Finance Act 1992 Schedule 1 paragraphs 1 and 2
•  The Local Government Finance Act 1992 Schedule 4, The Council Tax (additional provisions for discount disregards) regulations 1992, The Council Tax (exempt dwellings)order 1992, The Council Tax(exempt dwellings)( amendment) (England) order 2005
•  Local Government Finance Act 1992 Schedules 6, 9 and 11
•  Local Government Finance Act 1992 Section 13A, The Council Tax Reduction Schemes (prescribed requirements) (England) Regulations 2012
•  The Local Government Finance Act 1992 Section 13 A paragraph (1)c The Council Tax reduction schemes (prescribed requirements) (England) (amendment) Regulations 2016

Disabled Relief

•  Local Government Finance Act 1992 Schedule 13 paragraph 6 and the Council Tax (reductions for disabilities) Regulations 1992

Recovery and Enforcement

•  Local Government Finance Act 1992 Schedule 2, Administration of Estates Act 1925, and Administration and Enforcement Regulations 1992 Regulation 58 (2)(a) and (4)
•  The Local Government Finance Act 1992, Schedule 3 paragraph 3 (this schedule also refers to the Theft Act 1968), Valuation and Community Charge Tribunal regulations 1989

For Business Rates:

Liability

•  Section 43 of The Local Government Finance Act 1988

Business Rates Relief

•  Section 43 and 45 of The Local Government Finance Act 1988
•  The Local Government Act 2003, the Non-Domestic Rating (Small Business rates Relief) (England) Order 2012 SI 2012/148 as amended
•  Sections 47 and 47(3) of The Local Government Finance Act 1988

Reductions

•  Section 44a and Section 49 of The Local Government Finance Act 1988, SI 1989/2261 Reg 2 (2)(G) as amended by the Non Domestic Rating (Unoccupied Property)(England)(Amendment) Regulations 2004 as amended
•  The Local Government Act 2003 The Non-Domestic Rating (Small Business rates Relief) (England) Order 2012 SI 2012/148 as amended
•  Section 47(3) of The Local Government Finance Act 1988 - local powers

Dudley Council does not need your consent to process your personal data where it is in the public interest to do so.

For Council Tax:

This includes the following:
•  Contact details for customer including telephone number and email address
•  Contact details for third party including name, address, telephone number and email address

The information collected will be used to correspond with customers with regards to the following:
•  Determining the correct person/s responsible for Council Tax.
•  The award of council tax discount, disregard, exemption or disabled relief.
•  E-billing, where customers have elected to use this service.
•  Payment arrangements prior to or following the issue of a bill.
•  Information to confirm household income and expenditure for recovery/enforcement purposes.

Contact with customers will result in the issue of accurate Council Tax bills.
In addition, customers may be contacted for the recovery and/or enforcement of Council Tax where statutory instalments are not paid in accordance with those billed.

For Business Rates:

This includes the following:
•  Contact details for customer including telephone number and email address
•  Contact details for third party including their name, Business name, address, telephone number and email address
•  Information to confirm business income and expenditure for recovery/enforcement purposes

The information collected will be used to correspond with customers with regards to the following:
•  Determining the correct person/s or business responsible for Business Rates.
•  Verify property based (hereditament) information in turn used to determine the correct rateable value.
•  The award of Business Rates reliefs or exemptions.
•  E-billing, where customers have elected to use this service.
•  Payment arrangements prior to or following the issue of a bill.

Contact with customers will result in the issue of accurate Business Rates bills. In addition, customers may be contacted for the recovery and/or enforcement of Business Rates where statutory instalments are not paid in accordance with those billed.

Dudley Council is the Data Controller for the information held about you for this purpose/these purposes.
Contact details:
Dudley Metropolitan Borough Council,
Council House,
Dudley
West Midlands
DY1 1HF

The Data Protection Officer can be contacted at the above address and through email at information.governance@dudley.gov.uk
As a Public Authority we do not have a representative in any other member states of the EU.

Data in respect of Business Rates and Council Tax is collected for the following reasons:
•  To administer and enforce National Non-Domestic Rates under the Local Government Finance Act 1988
•  To administer and enforce Council Tax under the Local Government Finance Act 1992

We will collect a variety of information in order to administer Business Rates and Council Tax. Dudley Council has a duty to protect the public funds it administers and may use information held about you for:
•  All lawful purposes, including but not limited to the prevention and detection of crime, including fraud and money laundering
•  The matching of Council Tax with other internal and external government departments, including but not limited to Electoral Services and HMRC
•  The matching of Business Rates data with other internal and external government departments, including but not limited to Planning and Valuation Office Agency
•  Live data we hold may also be used for testing new systems, system upgrades, and new schemes or procedures, subject to the same protections outlined in this notice.

Dudley Council will share data with other bodies where there is a legal duty to do so.
We will not disclose your personal information to third parties for marketing purposes.

Internal - Dudley Council:

Data is shared with internal service areas when legal basis has been established in order to provide this.

Your email address/telephone number will be used to provide you with updates and information relevant to the services you receive from Dudley Council. We may also use it to contact you about other Council services or initiatives that may be of interest to you, but only where we have a lawful basis to do so. You can update your preferences or opt out at any time by contacting us directly or by updating your MyDudley account settings.

We will not share your email address with third parties for marketing purposes without your explicit consent.

Business Rates (External):

Data is shared with the following internal service areas and a legal basis has been established in order to provide this:

Council Tax (External):

Data is shared with the following external service areas and a legal basis has been established in order to provide this:

We will keep your information for as long as it is required by us or other regulatory bodies in order to comply with legal and regulatory requirements or for other operational reasons. In most cases we will delete information 6 years after an account is closed and where no outstanding amounts are payable.
Internal policies are in place to manage retention and disposal of information/data.