Revenues Privacy Notice from 29 April 2021 to 09 February 2023

This Privacy Notice was superseded on 09 February 2023

This version was valid from 29 April 2021 to 09 February 2023

Please see our full Privacy Notice


The reasons we use your data

  • To administer, bill and collect Council Tax including defending our decisions at a Valuation Tribunal and defending our decisions and applying for liability orders at a magistrates’ court
  • To administer, bill and collect Business Rates including defending our decisions at a Valuation Tribunal and defending our decisions and applying for liability orders at a magistrates’ court
  • To collect Sundry Debts owed to the council
  • To process applications for statutory and discretionary assistance and relief schemes

Why we are allowed to use your data

The General Data Protection Regulations (GDPR) and the Data Protection Act 2018, states we must have a reason to collect and use your information.

GDPR, Article 6, section 1

(c) processing is necessary for compliance with a legal obligation to which the controller is subject.

(e) processing is necessary for the performance of a task carried out in the public interest or in the exercise of official authority vested in the controller.

Specific legal obligations under various UK laws include but are not limited to:

  • Local Government Finance Act 1992 (and subsequent amendments and associate statutory instruments)
  • Council Tax (Administration and Enforcement) Regulations 1992
  • Local Government Finance Act 1998 (and subsequent amendments and associate statutory instruments)
  • Local Government Act 2003
  • Business Rates Supplement Act 2009
  • Non-Domestic Rating Regulations 2009
  • Non-Domestic Rating Regulations 2013
  • Localism Act 2011
  • Local Government Finance Act 2012 (and subsequent amendments and associate statutory instruments)
  • Tribunal, Courts and Enforcement Act 2007
  • Taking Control of Goods Act 2013
  • The Debt Respite Scheme (Breathing Space Moratorium and Mental Health Crisis Moratorium) (England and Wales) Regulations 2020 – SI 2020 No 1311

Who we can share your data with

  • Auditors (internal and external)
  • Contractors but not exhaustive to (IT software support, credit reference agencies, mailing companies)
  • Councillors
  • Court
  • Enforcement Agents
  • Government departments including but not exhaustive to (Department for Work and Pensions, Her Majesty's Revenue and Customs, Valuation Office Agency, Valuation Tribunal Service, HM Court Service, Ministry of Housing, Communities & Local Government, The Cabinet Office, The Office of National Statistics)
  • Internal departments
  • Legal services
  • Lincolnshire Police – to assist in the detection and prevention of crime
  • Local Government Ombudsman
  • Other Local Authorities
  • National Fraud Initiative

How long do we keep this information?

All data is held in accordance with our Retention and Disposal Schedule which is available on our full privacy notice page

Whether information has to be provided by you, and if so why? 

You have an obligation to provide the information that we need to administer, collect and recover council tax, business rates and sundry debts. If you do not provide the information required, or you make a false statement, you may be required to pay a penalty.

Your rights

The law gives you a number of rights to control what personal information is used by us and how it is used by us. Please note that not all rights are automatic and some may not be available in certain circumstances:

  • You can ask us whether we hold your personal information and you can a request a copy of the information we hold. We must normally provide it within 1 calendar month.
  • You should let us know if you disagree with something written on your file.
  • We may not always be able to change or remove that information but we’ll correct factual inaccuracies and may include your comments in the record to show that you disagree with it.
  • In some circumstances you can ask for your personal information to be deleted.

    Please note that we can’t delete your information where:
    • we are required to have it by law
    • it is used for freedom of expression
    • it is for statistical purposes where it would make information unusable
    • it is necessary for legal claims
  • You have the right to ask us to restrict what we use your personal information for where:
    • you have identified inaccurate information, and have told us of it
    • where we have no legal reason to use that information but you want us to  restrict what we use it for rather than erase the information altogether

When computers make any decisions about you

Not applicable

When your data gets sent to other countries

Not applicable


Please see our full Privacy Notice

This Privacy Notice was superseded on 09 February 2023

This version was valid from 29 April 2021 to 09 February 2023