As another billing authority the power to demand the information is likely
to come from regulation 4 of The Council Tax (Administration and
Enforcement) Regulations 1992 (Statutory Instrument 1992 No. 613) but
generally when looking at council tax disclosures consider s17 of the Local
Government Finance Act 1992 which limits the disclosure of personal data.
Incidentally it's worth remembering that personal data is defined
differently in LGFA than in DPA and does include data on the deceased.
Neil C
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