Powers exercisable by (a) the Valuation Office Agency are contained in primary legislation. For council tax these are contained in section 26 of the Local Government Finance Act 1992. They do not extend to forcible entry. For other functions of the Valuation Office Agency I refer the hon. Member to the answer given to the hon. Member for Meriden (Mrs. Spelman) on 6 February 2006, Official Report, column 1037W.
Powers exercisable by (b) HM Revenue and Customs (of which VOA is an agency) are contained in primary and secondary legislation. HMRC has a wide range of responsibilities across a number of functions ranging from administration of tax and duties, enforcement of prohibitions and restrictions through to criminal offences. Within HMRC powers of entry are only used within the limits of a particular function and when it is proportionate and reasonable to do so. The main powers exercisable by HMRC (other than those listed elsewhere as exercisable by the VOA) are shown in the following table.
The Home Office is leading a review of powers of entry across all Government Departments and in which HMRC is engaged. The latest findings can be found at
www.police.homeoffice.gov.uk/operational-policing/powers-pace-codes/powers-of-entry-review/.
Statute Reference Alcohol Liquor Duties Act 1979 Section 79 Betting and Gaming Duties Act 1981 Schedule 1 Customs and Excise Management Act 1979 Part III—sections 20(A); 25A and 33; Part VIIIA—section 100F; Part IX—sections 112 and 113; Part IXA—section 118C; Part XII—sections 161; 161A and 162. Finance Act 1994 Part 1—section 24; schedule 7, paragraph 4 Finance Act 1996 Schedule 5, paragraph 4 Finance Act 2000 Part XII Schedule 6, paragraph 129 Finance Act 2001 Schedule 7, paragraph 6 Finance Act 2008 Schedule 36, paragraph 10 Inheritance Act 1984 Part VIII—section 20 Police and Criminal Evidence Act 1984 Part II—sections 8; 7; 18 and 32—schedule 1 and section 9 Proceeds of Crime Act 2002 Part II—section 51 Stamp Act 1981 Part 1 Regulations—section 16 Taxes Management Act 1970 Sections 61; 110 and 111 Value Added Tax Act 1994 Schedule 58 and schedule 11 paragraph 10 Hydrocarbon Oil Duties Act 1979 Regulations made under section 17 Hydrocarbon Oil Regulations 1973 (from Hydrocarbon Oil Duties Act 1979) Regulation 47 Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005 Regulations 10 and 13