Council Tax privacy notice
The purpose of this privacy notice is to explain how we collect personal information, why we are allowed to do this, how we will process it and who we will share it with.
Who is the data controller for the information I provide?
Liverpool City Council is the data controller in relation to the information you provide.
Why we collect your data
Liverpool City Council, as a Billing Authority, collects and holds information in order for us to fulfil our statutory duties in relation to Council Tax. We are authorised to do this under the Local Government Finance Act 1992 and the Council Tax (Administration and Enforcement) Regulations 1992.
The information that we collect and hold will be a combination of personal and non-personal information, allowing us to maintain an accurate register of Council Taxpayers and to collect the Council Tax.
In order to carry out our functions under Part 1 of the Local Government Finance Act 1992 we are entitled to use any information obtained by Liverpool City Council under any other enactment, provided that it was not obtained for Police purposes.
What is the legal process for collecting and processing this data?
The Revenues Service collects and processes information under Article 6 of the General Data Protection Regulations as we have a lawful right to do this as indicated above. The information that we collect and process is necessary to fulfil our Statutory Duty to maintain an accurate register of Council Taxpayers for the purposes of collecting Council Tax.
Consent
In certain circumstances we may require your consent to obtain and process information. Where this is necessary we will ask for your consent, tell you why consent is required and be clear as to what the information will be used for.
In these circumstances you will have the right to withdraw your consent at any time and ask us to erase the information that you provided under that consent.
What information we may collect
We will collect personal information about you and your household. This information will include:
- Details about you, such as, your name, address and other residents in your household.
- Your residency status.
- Details of your income and expenditure.
- Other relevant information such as the name and address of your landlord.
We will use this information to administer your Council Tax records and to assess the level of Council Tax that you should pay. We may check some of the information with other sources to ensure the information you have provided is accurate.
Do I have to provide this information, and what will happen if I don’t?
If a person fails to supply certain information we have requested within 21 days of the request for the information or within 21 days of a change which affects Council Tax registration or an entitlement to a discount or exemption, or knowingly supplies inaccurate information in purported compliance with such a request, we may impose a penalty of £70 on them.
Where a penalty has been imposed and a further request to supply the same information is made again and is not properly complied with, we may impose a further penalty of £280, and may do so each time it repeats the request and the person concerned does not properly comply with it. There is no limit to the number of times this penalty can be imposed.
Who will your information be shared with?
To fulfil our statutory duties in maintaining an up-to-date register of Council Taxpayers and collecting Council Tax we will share your information with other parties where the law allows us to.
We sometimes need to share your information within the Council or with other organisations. We will only share your information when necessary and when the law allows us to. We will only share the minimum information we need to. For Council Tax matters we may need to share your information with:
- Our Benefits Service to allow them to process claims or recover over payments
- Other Council services where this is permitted under data protection legislation
- DWP to request deductions from certain benefits or to request additional information about you
- Enforcement Agents and legal services providers who are under contract with the Council, for the purpose of tracing a taxpayer or recovering unpaid Council Tax
- Other Local Authorities, as permitted under Regulation 4 of The Council Tax (Administration and Enforcement) Regulations 1992 (S.I.1992/613)
- Accounts Receivable to help resolve payment or debt enquiries
- National Fraud Initiative
- The Valuation Office Agency, for the purpose of identifying and valuing properties to be entered into the Council Tax list
- The Valuation Tribunal Service, for the purpose of determining appeals
- Central government departments for the administration of energy grants, discounts or schemes.
In certain cases we will also share your information with other individuals and organisations. For example, if the sharing would help with a safeguarding issue or help prevent a crime. If you inform us that you believe you are vulnerable, we will share proportionate information with the council’s Adult’s and Children’s Services and/or Mental Health Services to confirm your vulnerability, ensure that the necessary support mechanisms are in place and to notify your support worker, where appropriate.
We will legitimately share information with the Police, law enforcement, tax authorities or other government and fraud prevention agencies as requested if they are using it to perform public functions, or they are fulfilling a legislated obligation.
Receiving information from other parties
Occasionally we are provided with information by other parties. For example a landlord may inform us of a tenant who has moved in to a property in Liverpool.
If we receive information about you, we will retain this where we are legally allowed to do so and process this to update our Council Tax records. Unless the information has been provided anonymously, we will tell you where we received the information from if you wish to know.
How long will you keep this information for?
We will only keep your information for as long as it is required to deliver the services that we provide. Please see What we do with your data for the council's full retention schedule.
How will my information be stored?
Your information will be stored securely on our computer databases. Access to these databases will be restricted to those who are entitled to view and process your data.
Source of the data if we are recipient and hold it for others
We receive and hold information from other Council Services and external organisations. This information is required for us to establish who is responsible to pay Council Tax and the level of Tax that should be paid.
Will this information be used to take automated decisions about me?
No, we do not use automated decision-making.
Will my data be transferred abroad?
No, your data will not be transferred abroad.
What rights do I have when it comes to my data?
You have a number of rights that are set out on the How to access your data page of this section.
Where can I get advice?
View our Help and advice page for more information.
National Fraud Initiative
We participate in the Cabinet Office's National Fraud Initiative (NFI) which is an exercise that matches electronic data within and between public and private sector bodies to prevent and detect fraud. We are required by law to provide particular sets of data, including personal data, to the Minister for the Cabinet Office for matching.
The use of data for the NFI exercise is carried out with statutory authority under part 6 of the Local Audit and Accountability Act 2014. It does not require the consent of the individuals concerned under Data Protection legislation and General Data Protection Regulations 2018.
Data matching by the Cabinet Office is subject to a Code of Practice.
You can view information on what data we share and th Cabinet Office's legal powers and the reasons why it matches particular information.