Privacy notices - Non Domestic Rates

Personal data is processed for the purpose of collecting and recovering non domestic rates and the administration of non domestic rates relief schemes.  

Owners of non domestic property and/or land are required to provide The Highland Council with information regarding the ownership and or letting of their property and/or land under the terms of Section 235 of the Local Government (Scotland) Act 1947.

Failure to provide this information within 21 days may result in an initial penalty of £95 increasing to £370 for continued failure to comply.
Any application for non domestic rates relief which is not accompanied with the required documentation will not be processed.

Legal obligation. We are legally obliged to process this data. (A6(1)(c) of GDPR)

• View personal data
• Change personal data
• Restrict processing of personal data

Find out more about your rights

Information is shared with the following agencies:
The Assessor who deals with property valuation for the purposes of non domestic rates collection.  
Sheriff Officers who deal with recovery of non-paid rates on the Council’s behalf.
The Council may also share your personal data with other relevant Council departments and third parties, where we are under a legal obligation to do so. For example, this may be with Police, HMRC, UK Border Agency or Registered Professional Bodies. 
The Council is required by law to protect public funds against fraud. It may share personal data with other relevant Council departments and third parties responsible for auditing and administering public funds, or who otherwise have responsibility for preventing and detecting fraud.
In order to increase transparency around the use of public funds for non-domestic rates relief awards, information associated with the awarding of the non-domestic rates reliefs will be published on our website. This information will include the ratepayer (company or sole trader name), non-domestic property information (including relevant property reference numbers and addresses), the date of the relief award, type of relief award. Relief/exemptions information is shared with the Scottish Government for analysis purposes.

Information is kept for the current year ie. the year in which the information was requested plus 5 years. (6 years in total).

Your personal information is not subject to automated decision making or profiling.

The data controller is The Highland Council

Data Protection Officer
Highland Council Headquarters
Glenurquhart Road
Inverness
IV3 5NX
01463 702029   

dpo@highland.gov.uk

If you are unhappy with the way we have processed your personal information you can contact the Information Commissioner:

Information Commissioner's Office
Wycliffe House
Water Lane
Wilmslow
Cheshire
SK9 5AF
Tel: 0303 123 1113
https://ico.org.uk/global/contact-us/