IDG51360 - Information disclosure Gateways with other government departments: Environment Agency: The Fluorinated Greenhouse Gases Regulations 2015
Which part of HMRC can disclose this information?
Parts of HMRC performing customs functions may disclose this information to the four environmental authorities in the UK.
In practical terms, this would normally be customs officers who have obtained information in connection with imports or exports under customs powers.
The purpose for which information may be disclosed
Regulation 7A of The Fluorinated Greenhouse Gases Regulations 2015 permits HMRC officers to disclose information to any of the following ‘enforcing authorities’ if the disclosure is made for the purpose of enabling the enforcing authority to comply with its duties under regulation 20(1):
a) the Environment Agency
b) the Secretary of State
c) the Natural Resources Body for Wales
d) the Welsh Ministers
e) the Scottish Environment Protection Agency (SEPA)
f) the Scottish Ministers
Information which can be disclosed
All relevant information that the environmental authority requires in the performance of any of its enforcement duties under the applicable regulations.
This includes, but is not limited to, any information declared on a customs declaration, including any document accompanying such a declaration
Procedure to follow
Disclosures may be made by only those staff who work in the teams involved in the administration and enforcement of Customs and International Trade.
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
For fluorinated greenhouse gases, Regulation 7A of The Fluorinated Greenhouse Gases Regulations 2015.
Devolved administrations
This guidance applies to England, Scotland and Wales only.
Further guidance
For further guidance and assistance generally on confidentiality, please contact your Security & Information Business Partner (SIBP).