This guidance reflects provisions in Part 5 of the Landfill Disposals Tax (Wales) Act 2017 (LDTA).
LDTA/7000 – Disclosure of information to the WRA by NRW and local authorities
Local authorities and Natural Resources Wales may disclose information to WRA for the purposes of assisting it in the collection and management of Landfill Disposals Tax. Where they do so, the disclosure will not breach any duty of confidentiality or other legal obligation that the disclosing body may otherwise be under in relation to that information.
However, they may not disclose information in breach of the Data Protection Act 1998 or Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016.
This section does not affect any other power a person or body may have to share information.