Council tax payment allocation in accordance with R. v Miskin Lower Justices [1953]

The request was successful.

Dear Dartford Borough Council,

The Council makes the statement quoted below from the link:
https://www.whatdotheyknow.com/request/c...

"The Council follows principles established by the courts regarding payment allocation. Where a payment exactly matches an instalment due the council tax system is set up to allocate the monies to that instalment. Where the payment does not match, it is allocated to the oldest outstanding debt first."

The council's statement above does not agree with the judgment in the case of R. v Miskin Lower Justices (see below link to the judgment):

http://s000.tinyupload.com/index.php?fil...

The judgment clarifies the position in cases where a creditor has to make a decision as to which account payment should be allocated when a debtor has one account more burdensome for him than another and his payment is unspecified

Clearly the council's statement, if it were to agree with the judgment, would be.....

[[ Where the debtor does not make any reference as to where the payment should be allocated then the creditor must allocate the payment to the account which it is most beneficial to the debtor to reduce. ]]

Q. Where did the council obtain the information regarding the appropriation of payments case law which conflicts with the judgment in R. v Miskin Lower Justices [1953]?

Yours faithfully,

S Staffordson

FOI (Dartford),

Thank you for your FOI request which will be responded to within 20
working days unless the Council agrees an extension of time with you.

 

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Dear Dartford Borough Council,

Response to this request is delayed. By law, Dartford Borough Council should normally have responded promptly and by 11 October 2019.

Yours faithfully,

S Staffordson

FOI (Dartford),

Thank you for your FOI request which will be responded to within 20
working days unless the Council agrees an extension of time with you.

 

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S Staffordson left an annotation ()

This request is being dealt with here:

https://www.whatdotheyknow.com/request/c...

Tim Dennington,

1 Attachment

Dear S Staffordson

Please be aware that the response to this request was included in the response from Sevenoaks District Council as it is a shared service. Attached is a copy.

Kind regards

Tim Dennington
Council Tax & Recovery Manager
Dartford and Sevenoaks Revenues and Benefits Service

Dartford Borough Council
Tel: 01322 343700
Email: [email address]
Online: www.dartford.gov.uk

Sevenoaks District Council
Tel: 01732 227000
Email: [email address]
Online: www.sevenoaks.gov.uk

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