IDG63100 - Procedure for disclosing to others (government): Disclosing information related to Aggregates Levy to the Environment Agency

Which part of HMRC can disclose this information?

Only teams in areas involved in the administration of Aggregates Levy may disclose this information to the Environment Agency.

The purpose for which information may be disclosed

To assist the Environment Agency in the performance of any of its duties.

Information which can be disclosed

All relevant information that the Environment Agency requires in the performance of any of its duties.

Procedure to follow

Disclosures may be made by only those staff who work in the specialist teams in former C&E areas involved in the administration of Aggregates Levy. Disclosures must be made in compliance with the other provisions of this guidance. Please ask your manager if you are unsure whether you work in the relevant business area.

Legislation which allows disclosure

Schedule 7 Paragraph 14 Finance Act 2001

Devolved administrations

This guidance applies to England and Wales.

For Northern Ireland, these disclosure provisions apply to the Department of the Environment for Northern Ireland.

For Scotland, these disclosure provisions apply to the Scottish Environment Protection Agency.

Further guidance

For further guidance and assistance generally on confidentiality, contact KAI Knowledge Resources (see IDG90100).