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GDPR Data processing modelLocal authority tax rolls management

PublicLocal Authorities
Processing of local authority tax roll data for public interest purposes, including responding to taxpayer enquiries, verification of eligibility, statistical analysis, and economic/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

1
Responding to taxpayer inquiries
Public interest / exercise of official authority;
Public interest
lawful as part of statutory duties to provide taxpayer information.
2
Verification of direct local tax debtors
Public interest
Lawful to ensure electoral and taxation records are accurate (Representation of the People Act 1983 + LGFA duties).
3
Analysis of local taxes
Analyze the distribution and evolution of the local tax base (cadastral rental value, causes of abatement) and the resulting resources, based on non-nominative statistical data established at the commune or district level, excluding any analysis at the street or specific address level
Public interest
Lawful for statistical and resource planning (LGFA powers).
4
Business tax 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).
5
Global studies/simulations on tax policy
Public interest
Lawful for fiscal planning under local authority competence.
6
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 tax roll data

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 tax roll 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 roll data

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:07/15/2025

License: © Creative commons :
Attribution / Pas d'utilisation commerciale
CC-BY-NC AttributionPas d'utilisation commerciale

Nb using:3


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