IDG52930 - Information disclosure Gateways with other government departments: Local Authorities: disclosure of Tax Credit information
We may disclose tax credit information to Local Authorities for use in the administration of Housing Benefit, which can also be reused by local authorities for the administration of the following payments/services;
- Discretionary Housing Payment (DHP)
- Disability Facilitation Grants (DFG) in England and Wales
- Disability Adaption Grants (DAG) in Scotland
- Local Welfare Provision
- Adult Social Care Financial Assessments
If a Local Authority officer asks you for information about tax credits, you must pass the request on to the Tax Credits Office (TCO). Offices other than TCO are not permitted to disclose this information to local authorities.
Procedure to follow
Please contact the TCO Multi Agency Team if you receive a request for this information from Local Authorities. See IDG80100 for TCO contact details.
Information which can be disclosed
TCO may only provide DWP and Local Authorities with information taken from the Tax Credit application form or award notice.
If more information is requested in connection with Tax Credit documentation, please seek further advice.
TCO can also advise on the provision of witness statements in Tax Credit cases (see IDG40220).
Legislation which allows disclosure
HMRC can disclose tax credit information directly to Local Authorities for the purpose of the administration of housing benefit using the gateway provided by Paragraph 7 of Schedule 5 Tax Credit Act 2002.
HMRC tax credit information is generally first shared with DWP for their departmental functions for social security under s.127 of the Welfare Reform Act 2012, and then onwardly disclosed with HMRC consent to local authorities for the purpose of the administration of housing benefit and local council tax reduction schemes.
There are also linear gateways provided by The Social Security (Information-sharing in relation to Welfare Services etc.) Regulations 2012(link is external) that permit HMRC information shared with DWP and then onwardly disclosed to local authorities to be reused for wider payments/grants administered by local authorities. The reuse provisions are complex and you will need to seek advice if you receive a request to reuse HMRC information under this provision.
The purposes that HMRC tax credit information can currently be reused by local authorities for are the administration of;
- Discretionary Housing Payment (DHP)
- Disability Adaption Grants (DAG) in Scotland
- Disability Facilitation Grant (DFG) in England and Wales
- Local Welfare Provision
- Adult Social Care Financial Assessments
Devolved administrations
This guidance is applicable to England, Wales and Scotland.
For Northern Ireland, any references to Local Authorities refer to the Northern Ireland Housing Executive.
Further guidance
If you receive a request for information and are unsure how to proceed, please contact TCO Multi-Agency Team for advice (seeIDG80100).