This is an HTML version of an attachment to the Freedom of Information request 'Council tax payment allocation in accordance with R. v Miskin Lower Justices [1953]'.

London Borough of Redbridge
S Staffordson 
Lynton House 
255-259 High Rd, 
Ilford IG1 1NN
Revs, Bens and Transactions team
Please reply to:
John Summers
 Senior Reviews Officer
020 8708 4541
 Our ref: 6926190
Date: 15 October 2019
Your reference: 
Dear S Staffordson
Freedom of Information Act 2000
Thank you for your request for information received on  17 September 2019 
Section 1 of the Freedom of Information Act 2000 provides two distinct but 
related rights of access to information which impose corresponding duties on 
public authorities. These are:
• The duty to inform the applicant whether or not information is held by the 
authority and, if so,
• The duty to communicate that information to the applicant.
Please see below a copy of your request and the information being released to 
In a previous response dated 31 October 2017, the Council stated: The Council’s 
software is presently set to allocate non specific payments to the oldest year’s 
You have stated the Council's statement does not agree with the judgment in the 
case of R. v Miskin Lower Justices. 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.  

You have asked where the Council obtained the information regarding the 
appropriation of payments case law which conflicts with the judgment in R. v 
Miskin Lower Justices. 
The Local Government Finance Act 1992, and The Council Tax (Administration 
and Enforcement) Regulations 1992 (as amended), set out the rules by which the 
council tax is collected.  Regulation 20 and 21 of the latter set out the 
requirement for instalments to be set for the relevant year, and for sums due in 
full for debts from previous years, unless there is an agreement made.  
The case law to which you refer is superseded by the more recent regulations, 
unless tested again by the courts.  
In practice, payments would be applied to the oldest debt in accordance with 
regulation 21.  However, if the tax payer could demonstrate an alternative 
intention, then this would be considered an arrangement under the same 
Please quote the reference number 6926190 in any future communications.
If you are dissatisfied with the outcome or the handling of your request, you have 
the right to ask for an internal review. Internal review requests should be 
submitted within 20 working days of the date of receipt of the response to your 
original email or letter and should be addressed to: Information Officer, 7th Floor 
(front), Lynton House, High Road, Ilford, IG1 1NN or sent to 
If you are still dissatisfied with the Council’s response after the internal review 
you have a right of appeal to the Information Commissioner at:
The Information Commissioner's Office 
Wycliffe House 
Water Lane 
Cheshire SK9 5AF. 
Telephone: 01625 545 700 
Yours sincerely 
John Summers 
Senior Reviews Officer