Leap seconds are added by international agreement so that UTC time functions keep the earth at the same point in its orbit about the sun by calendar time during the year. The AstronomicalData function appears not to be terribly well documented. Here is an answer I got from "Premier Support," which is not terribly helpful:
Questions and comments:
I need more information on the specification of data supplied by:
AstronomicalData["Sun",{"Altitude" ,.....}] and
AstronomicalData["Sun",{"Azimuth" ,.....}]
These are topocentric coordinates, but do not take altitude on the earth coordinate. Should I assume 0 altitude? Is the data corrected for refraction? What is the source of the data? What is the accuracy?
Hello,
AstronomicalData does not provide corrections for refractions and
light-travel. The altitude is taken to be 0 and the datum is the standard
ellipsoid model used in GPS coordinates.
After talking with the developers, it seems defining the accuracy of these
calculations can be very complicated. We try to communicate the accuracy by
the number of accurate digits in the results returned from
AstronomicalData. To find this, run the command Precision and Accuracy on
the output of these functions.
The data for this comes from some calculations taken from the source data
listed on the AstronomicalData source website:
http://reference.wolfram.com/mathematica/note/AstronomicalDataSourceInforma
tion.html
Sincerely,
Sean Clarke
Technical Support
Wolfram Research, Inc.
http://support.wolfram.com
For solar positioning, I have found the data provided less accurate than the SPA:
http://rredc.nrel.gov/solar/codesandalgorithms/spa/
I have a version of this translated into Mathematica if there is a place to post it.