PRIVACY NOTICE - Non-Domestic Rates (NDR)
Your Personal Data
What information do we need?
Argyll and Bute Council will act as the ‘Data Controller’ for the personal data you provide to us. The Data Protection Officer, who is responsible for ensuring personal data is managed in accordance with data protection legislation, can be contacted as follows:
Address: Iain Jackson, Governance, Risk and Safety Manager, Argyll and Bute Council, Legal and Regulatory Support, Kilmory, Lochgilphead PA31 8RT.
Telephone: 01546 604188 or 01546 605522
The information we collect from you will include basic details such as your name and email address or postal address. Unless specifically agreed with you, we will only collect personal data about you which does not include any special categories of personal information about you
Why do we need this information?
As part of the business rates billing and collection process, Argyll and Bute Council will collect data where appropriate.
This information collated may include:
- Name and/or business name
- Current and other contact addresses if different
- Details of occupancy/lease/freehold interest in the property
- Other relevant information in order to process an application for rate relief where appropriate
We will use this data to administer business rates liability and reliefs and may check some of the information with other sources such as the Assessor or Companies House to ensure this data is accurate.
The legal basis for processing your data is:- Article 6(1)(c) – Legal obligation
Current legislation places an obligation on local authorities to levy and collect taxes. The legislation that requires local authorities to collect and administer tax from its business premises is as follows:
- Local Government (Scotland) Act 1975,
- Local Government Finance Act 1992,
- Local Government etc (Scotland) Act 1994,
- The Local Government and Rating Act 1997
- Local Government in Scotland Act 2003
Who is processing the data?
The personal information you give to us through any of our forms relating to business rates and any other personal information we hold about you in this context will be processed by Argyll and Bute Council staff. This is for the administration of your business rates account and reliefs that you are entitled to.
How will we use the information we hold?
We will collect information and use the information (where applicable) to:
- To establish trading/company names and trading addresses in order to meet our legal obligation to levy business rates and collect taxes
- Process applications for exemptions and rate relief
- Where the processing is necessary to comply with legal obligations, for example the prevention and/or detection of crime including fraud
- Protect public funds
- Publish a list of recipients of rates relief quarterly on our website
Who we will share your information with?
We will share information with agencies as necessary for the performance of tasks carried out in the public interest under data protection law. This will also include for the detection, prevention and prosecution of fraud and criminal activity. Examples of our data sharing are:
- Other departments of the Council
- Other organisations and public bodies
- LoCTA and other bodies responsible for detecting or preventing fraud or auditing or administering public funds
- Business Improvements Districts (BIDS) Data is shared with the Scottish Government and other bodies for research purposes.
- Debt recovery section for the collection of arrears
- Economic development about Tax Incremental Funding (TIF) for the Lorn Arc.
- Development and Infrastructure Services for the billing of refuse charges.
- The Police
- HM Revenues and Customs
- Our contracted Sheriff Officers for the purpose of performing any of our statutory enforcement duties
- To make any disclosures required by law
On occasions, your information may be accessed by contracted IT support organisations in the delivery of IT support for both the IT infrastructure and associated systems, for the processes detailed in this privacy notice. Access by IT support will only be for such reasons as fixing any technical issues with software, and any viewing of data will be incidental to this.
We will not share your information with organisations unless there is a legal gateway to do so. We would only do this where we are required to do so by law, or to safeguard public safety, and in risk of harm or emergency situations. Otherwise, outside of the conditions stated, we will only share your information where you have provided your written consent to do so.
How long do we keep your records?
We retain data for current taxpayers back to the start of their liability for NNDR/Business Rates.
Automated Decision Making
No automated decision making will take place.
When you provide information to the Council, you will have the following rights:
- to withdraw consent at any time, where the lawful basis specified above is consent
- to lodge a complaint with the Information Commissioner’s Office – see below for details
- to request access to your personal data – please contact the Data Protection Officer if you wish to submit a request.
- to data portability, where the Legal basis specified above is i) consent or ii) performance of a contract
- to request rectification or erasure of your personal data, as far as the legislation permits – please contact the Data Protection Officer and provide details of what data you wish to be rectified or erased.
You can find out more about your rights in relation to data protection here: www.argyll-bute.gov.uk/data-protection or from the Data Protection Officer by telephone or in writing, as detailed above.
If you have an issue with the way the council handles your information or wish to exercise any of the above rights in respect of your information you can contact the council's data protection officer by post at:
The Data Protection Officer
Argyll and Bute Council headquarters
You can also email email@example.com
You have the right to complain directly to the Information Commissioner's office (ICO).
The address of their head office is:
Telephone: 0303 123 1113
Alternatively, you can report a concern via their website at www.ico.org.uk
The ICO also have a regional office at:
45 Melville Street
Telephone: 0303 123 1115
You can also e-mail: firstname.lastname@example.org
While you can go directly to the ICO, the council would welcome an opportunity to address any issues you have in the first instance.