GDPR Data processing modelManagement of council tax and business rates records

Organisation: PublicSector: Local authorities

Processing of council tax and business rates (non-domestic rates) data by billing authorities for public interest purposes, including responding to taxpayer enquiries, verification of liability, statistical analysis, and economic and tax impact studies.

Purposes (6)

A purpose is the objective pursued by the setting up of your file. It indicates what the processing of personal data will be used for, its purpose. This purpose must be clear and understandable

Responding to taxpayer inquiries

Public interest / exercise of official authority;

Public interest

lawful as part of statutory duties to provide taxpayer information.

Verification of persons liable for council tax and business rates

Public interest

UK GDPR Art. 6(1)(e): billing authorities must identify liable persons and bill and collect council tax (Local Government Finance Act 1992, Part I) and non-domestic rates (Local Government Finance Act 1988, Part III).

Analysis of local taxes

Analyse the distribution and evolution of the local tax base (council tax bands, rateable values of non-domestic properties, discounts, exemptions and reliefs) and the resulting income, based on non-identifying statistical data at authority or ward level, excluding any analysis at street or individual address level.

Public interest

Lawful for statistical analysis and resource planning linked to the authority's council tax and business rates functions (Local Government Finance Acts 1988 and 1992).

Business rates studies

Carrying out business tax studies on a sample of taxpayers that is representative or corresponds to a significant portion of the tax base

Public interest

Lawful for policy evaluation and compliance monitoring (LGFA 1988).

Global studies/simulations on tax policy

Public interest

Lawful for fiscal planning under local authority competence.

Economic situation analysis of companies

Public interest

Lawful for economic development and taxation planning.

Data categories (3)

Personal data is any information relating to an identified or identifiable natural person. A natural person can be identified either directly (eg surname and first name) or indirectly (eg phone number, social security number, email or postal address, but also voice or image)

Business rates records

Data details

Local invariant numberrequired

Identification numberrequired

rate, net base, tax amount, ancillary taxes of the beneficiary organizationrequired

Reasons for rebatesrequired

Part taxable des recettesrequired

Value of other goods and equipmentrequired

Rental value of property subject to property taxesrequired

Address of the establishmentrequired

Nature of activityrequired

Company registration numberrequired

Quality, surname, first names or company name and legal form of taxpayerrequired

Data conservation rules

Active base:

2 years active

Intermediate archiving:

extended up to 6 years where required for statutory investigations or policy analysis;

intermediate storage for legacy datasets until end of statutory retention (per Limitation Act 1980)

Destruction

Property valuation and banding data

Data details

Base and amount of ancillary taxesrequired

State fees and tax amountrequired

Reason for tax reliefoptional

Tax baserequired

tax raterequired

Land addressrequired

Nature of the real rightrequired

Exemption or tax reliefrequired

Quality, surname, first name and address of the legal debtorrequired

Data conservation rules

Active base:

2 years active

Intermediate archiving:

up to 6 years for legal challenges, planning, and audits;

intermediate storage with restricted access

Destruction

Council tax records

Data details

Amount of the levy on high rental valueoptional

Rates for state fees and taxesrequired

Reduction rates and amountsrequired

tax raterequired

Impact of capping the taxe d'habitation optional

Exemption or tax reliefoptional

Average rental valuerequired

Nature and rental value of each premisesrequired

Identifier invariantrequired

Number of dependentsrequired

Taxation regimerequired

Residence addressrequired

Quality, surname and first name of occupantsrequired

Data conservation rules

Active base:

2 years active

Intermediate archiving:

up to 6 years where claims or disputes are possible

Destruction

Data subject (2)

A data subject is any person whose data is collected, retained or processed by the data processing. e.g. In a recruitement process, any candidate for a position proposed in recruitement management process

Corporate ratepayers
Citizens

Created at:07/08/2023

Updated on:10/05/2026

Nb using:9