London Borough of Redbridge
255-259 High Rd,
Ilford IG1 1NN
Revs, Bens and Transactions team
Please reply to:
Senior Reviews Officer
020 8708 4541
Our ref: 6926190
Date: 15 October 2019
Your reference: firstname.lastname@example.org
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The case law to which you refer is superseded by the more recent regulations,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 email@example.com
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
Cheshire SK9 5AF.
Telephone: 01625 545 700 Website: www.ico.gov.uk
Senior Reviews Officer