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

The request was successful.

Dear Durham County Council,

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

"There is no council tax regulation which relates to the allocation of cash.

Case law has held as follows:
.........
R v Miskin Lower Justices (1953) held that where an amount so obviously relates to a specific liability, it would be an unwarranted assumption to allocate the payment elsewhere. Thus, if the amount of the payment identifies the debt, then it must be allocated to that debt. Where the debtor states where the payment should be allocated to a specific debt, then the creditor must abide by that statement. Where the debtor does not make any reference as to where the payment should be allocated and the amount gives no clue, then it is up to the creditor to make the choice"

The final sentence in the 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 final sentence if it where 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

Durham County Council

Dear Mr Staffordson
 
Request for Information
 
Thank you for your request received on 13 September 2019. This
correspondence is our acknowledgement of your request. Please note the
reference number and refer to it in any future correspondence.

Depending on the type of request, it will be handled under the Freedom of
Information Act 2000, the Environmental Information Regulations 2004, or
the Data Protection Act (DPA).

For Freedom of Information Act 2000 or Environmental Information
Regulations 2004, the statutory deadline is 20 working days. However, in
some cases, for Environmental Information Regulations 2004 the deadline
may be extended to 40 working days. If this is the case, we will write to
explain that to you.

For the DPA, the statutory deadline is one month. However, in some cases
the deadline can be extended. If this is the case, we will write to you
and explain why we are extending the deadline.

If you combine a FOI/EIR request with a DPA request, we will log each as a
separate request.

If we hold this information, we will let you know and in most cases supply
it to you.  You may request a particular format for receiving the
information and we will do our best to accommodate. In most cases, we will
respond by email or letter in 12 point Arial font.  If you have a
particular need to receive the material in a different format, please let
us know.

If you make a DPA request electronically, we will respond electronically.

In some cases, the information you request will be exempt from disclosure.
What this means is that the legislation allows the Council to refuse to
provide the information. Where this occurs, we will tell you the reasons
why and we will explain how to appeal that decision.

If your request refers to a third party, then they may be consulted about
disclosing the information before we decide whether to release the
information to you.  For example, if someone asks about a contract with a
supplier, we will contact the supplier to consider their views about
disclosing the information.

In some cases, we may require a payment to cover photocopying, postage, or
other production costs on requests that require large amounts of
photocopying. However, we will discuss this with you and look for ways to
provide the information in electronic formats if possible.  If a payment
is required, it must be provided before we can send you the information. 
If a payment is required, the 20 working day time limit for responses is
suspended until the payment is received.

We may also need to contact you to clarify your request. We are obliged to
do this under s.16 of the FOIA, which refers to the duty to provide advice
and assistance to applicants. When we ask to clarify your request, the 20
working day countdown stops until we hear back from you. If you have not
contacted us about the request within 30 calendar days, we will close it.

Please note that your request and our response may be put on the Council’s
disclosure log. What this means is that we keep a log of all the requests
and responses if anyone wants to look at them. When we put the request and
response on the log, we remove the applicant’s name and any personal
references. In any case, where personal information remains, it will be
done in accordance with the Data Protection Act (DPA).

Please note that DPA request do not have a disclosure log. They are never
placed in the public domain.

If you have any questions or need further information, then please
contact:
 
The Information Management Team
Durham County Council
Assistant Chief Executive’s Office
Room 4/140
County Hall
Durham
DH1 5UF
Email: [email address]
 
 

Further information is also available from the Information Commissioner
at:
 
Information Commissioner's Office
Wycliffe House
Water Lane
Wilmslow
Cheshire
SK9 5AF
 
Telephone: 0303 123 1113 
Fax: 01625 524 510
Email: [email address]
www.informationcommissioner.gov.uk
 
Yours sincerely
The Information Management Team
 
NOTE: Please do not edit the subject line when replying to this email.
 
Durham County Council
This email contains proprietary confidential information some or all of
which may be legally privileged and/or subject to the provisions of
privacy legislation. It is intended solely for the addressee.
If you are not the intended recipient, an addressing or transmission error
has misdirected this e-mail; you must not use, disclose, copy, print or
disseminate the information contained within this e-mail. Please notify
the author immediately by replying to this email.
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except where the sender specifically states these to be the views of
Durham County Council
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have been taken to ensure that no viruses are present. Durham County
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Durham County Council

1 Attachment

Dear Mr Staffordson
 
Thank you for your request for information received on 13 September 2019.
 
Please find attached our response to your request.
 
Yours sincerely
 
 
Lawrence Serewicz
Information and Records Manager
Transformation and Partnerships
03000 268038
[email address]
 

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Durham County Council
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which may be legally privileged and/or subject to the provisions of
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Dear Durham County Council,

You have stated that I "have not asked for recorded information".

I disagree. The council has provided an interpretation of the authority in R v Miskin and I am asking by way of Freedom of Information where the council obtained the information that enable it to give this interpretation.

Yours sincerely,

S Staffordson

Durham County Council

Thank you for the email.
As I explained, if you have a council tax dispute, you need to resolve
that through the council tax service.
 
The FOIA is about recorded information not for how a council understands
the law as that asks for what is within someone's head or how they
understood what they wrote and why neither of which is a request for
recorded information.
 
Yours sincerely,
 
Lawrence Serewicz

show quoted sections

Please use this email address for all replies to this request:
[FOI #603240 email]

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-------------------------------------------------------------------

show quoted sections

Dear Durham County Council,

Please be aware that if a public body conceals information with the intention of preventing disclosure it amounts to an offence under Section 77 of the Freedom of Information Act.

Are you certain that the council does not know where it obtained the information from which the following was interpreted?

"R v Miskin Lower Justices (1953) held that where an amount so obviously relates to a specific liability, it would be an unwarranted assumption to allocate the payment elsewhere. Thus, if the amount of the payment identifies the debt, then it must be allocated to that debt. Where the debtor states where the payment should be allocated to a specific debt, then the creditor must abide by that statement. Where the debtor does not make any reference as to where the payment should be allocated and the amount gives no clue, then it is up to the creditor to make the choice"

Yours sincerely,

S Staffordson

Durham County Council

Dear S Staffordson 
 
If I understand your request, you are asking for one of the following

* where the Council read the law case 
* how they interpreted the case, 
* how they applied the case law to a council tax case

None of these are a request for recorded information.
 
If you have a dispute about the council tax collection or want to know how
the Council Tax Service manage its debt collection, please contact them
directly to discuss your case. 
 
Yours faithfully 
 
Lawrence
 

--------------------------------------------------------------------------

Dear Durham County Council,

Please be aware that if a public body conceals information with the
intention of preventing disclosure it amounts to an offence under Section
77 of the Freedom of Information Act.

Are you certain that the council does not know where it obtained the
information from which the following was interpreted?

"R v Miskin Lower Justices (1953) held that where an amount so obviously
relates to a specific liability, it would be an unwarranted assumption to
allocate the payment elsewhere. Thus, if the amount of the payment
identifies the debt, then it must be allocated to that debt. Where the
debtor states where the payment should be allocated to a specific debt,
then the creditor must abide by that statement. Where the debtor does not
make any reference as to where the payment should be allocated and the
amount gives no clue, then it is up to the creditor to make the choice"

Yours sincerely,

S Staffordson

show quoted sections

Dear Durham County Council,

No, none of your suggestions.

Where did the council obtain the advice/authority that enabled it to determine that it would be appropriate for the council to choose which year's account to allocate an unspecified payment to. For example the Institute of Revenues Rating and Valuation (IRRV), a lawyer, the council's monitoring officer.....

Yours sincerely,

S Staffordson

Durham County Council

Dear Mr Staffordson
 
Request for Information
 
Thank you for your request received on 27 September 2019. This
correspondence is our acknowledgement of your request. Please note the
reference number and refer to it in any future correspondence.

Depending on the type of request, it will be handled under the Freedom of
Information Act 2000, the Environmental Information Regulations 2004, or
the Data Protection Act (DPA).

For Freedom of Information Act 2000 or Environmental Information
Regulations 2004, the statutory deadline is 20 working days. However, in
some cases, for Environmental Information Regulations 2004 the deadline
may be extended to 40 working days. If this is the case, we will write to
explain that to you.

For the DPA, the statutory deadline is one month. However, in some cases
the deadline can be extended. If this is the case, we will write to you
and explain why we are extending the deadline.

If you combine a FOI/EIR request with a DPA request, we will log each as a
separate request.

If we hold this information, we will let you know and in most cases supply
it to you.  You may request a particular format for receiving the
information and we will do our best to accommodate. In most cases, we will
respond by email or letter in 12 point Arial font.  If you have a
particular need to receive the material in a different format, please let
us know.

If you make a DPA request electronically, we will respond electronically.

In some cases, the information you request will be exempt from disclosure.
What this means is that the legislation allows the Council to refuse to
provide the information. Where this occurs, we will tell you the reasons
why and we will explain how to appeal that decision.

If your request refers to a third party, then they may be consulted about
disclosing the information before we decide whether to release the
information to you.  For example, if someone asks about a contract with a
supplier, we will contact the supplier to consider their views about
disclosing the information.

In some cases, we may require a payment to cover photocopying, postage, or
other production costs on requests that require large amounts of
photocopying. However, we will discuss this with you and look for ways to
provide the information in electronic formats if possible.  If a payment
is required, it must be provided before we can send you the information. 
If a payment is required, the 20 working day time limit for responses is
suspended until the payment is received.

We may also need to contact you to clarify your request. We are obliged to
do this under s.16 of the FOIA, which refers to the duty to provide advice
and assistance to applicants. When we ask to clarify your request, the 20
working day countdown stops until we hear back from you. If you have not
contacted us about the request within 30 calendar days, we will close it.

Please note that your request and our response may be put on the Council’s
disclosure log. What this means is that we keep a log of all the requests
and responses if anyone wants to look at them. When we put the request and
response on the log, we remove the applicant’s name and any personal
references. In any case, where personal information remains, it will be
done in accordance with the Data Protection Act (DPA).

Please note that DPA request do not have a disclosure log. They are never
placed in the public domain.

If you have any questions or need further information, then please
contact:
 
The Information Management Team
Durham County Council
Assistant Chief Executive’s Office
Room 4/140
County Hall
Durham
DH1 5UF
Email: [email address]
 
 

Further information is also available from the Information Commissioner
at:
 
Information Commissioner's Office
Wycliffe House
Water Lane
Wilmslow
Cheshire
SK9 5AF
 
Telephone: 0303 123 1113 
Fax: 01625 524 510
Email: [email address]
www.informationcommissioner.gov.uk
 
Yours sincerely
The Information Management Team
 
NOTE: Please do not edit the subject line when replying to this email.
 
Durham County Council
This email contains proprietary confidential information some or all of
which may be legally privileged and/or subject to the provisions of
privacy legislation. It is intended solely for the addressee.
If you are not the intended recipient, an addressing or transmission error
has misdirected this e-mail; you must not use, disclose, copy, print or
disseminate the information contained within this e-mail. Please notify
the author immediately by replying to this email.
Any views expressed in this email are those of the individual sender,
except where the sender specifically states these to be the views of
Durham County Council
This email has been scanned for all viruses and all reasonable precautions
have been taken to ensure that no viruses are present. Durham County
Council cannot accept responsibility for any loss or damage arising from
the use of this email or attachments.

Durham County Council

1 Attachment

Dear Mr Staffordson
 
Thank you for your request for information received on 27 September 2019.
 
Please find attached our response to your request.
 
Yours sincerely
 
 
Christine Paciorek
Freedom of Information and Data Protection Officer
Transformation and Partnerships
03000 268036
[email address]
 

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Durham County Council
This email contains proprietary confidential information some or all of
which may be legally privileged and/or subject to the provisions of
privacy legislation. It is intended solely for the addressee.
If you are not the intended recipient, an addressing or transmission error
has misdirected this e-mail; you must not use, disclose, copy, print or
disseminate the information contained within this e-mail. Please notify
the author immediately by replying to this email.
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except where the sender specifically states these to be the views of
Durham County Council
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have been taken to ensure that no viruses are present. Durham County
Council cannot accept responsibility for any loss or damage arising from
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Dear Durham County Council,

When a decision is made with potentially legal implications the council is required to consult the Monitoring Officer and such procedures should be formally recorded. A decision that requires setting the parameters of a council tax payment processing system to automatically allocate non-specific payments to the oldest account rather than to the in-year account is one such decision.

Yours sincerely,

S Staffordson

Durham County Council

Dear S. Staffordson,
 
I have consulted the department responsible and they have responded as
follows. 

There is no procedure, policy or guidance note that I am aware of though
it is best if Shirley (currently in a meeting) could verify this, we
therefore rely on caselaw and legislation:

 

R v Miskin Lower Justices (1953) held that where an amount so obviously
relates to a specific liability, it would be an unwarranted assumption to
allocate the payment elsewhere. Thus, if the amount of the payment
identifies the debt, then it must be allocated to that debt. Where the
debtor states where the payment should be allocated to a specific debt,
then the creditor must abide by that statement. Where the debtor does not
make any reference as to where the payment should be allocated and the
amount gives no clue, then it is up to the creditor to make the choice

 

And the Council Tax Admin and Enforcement Regulations 1992 31 (4)

 

(4) If there has been an overpayment, the amount overpaid for which such
other provision as is mentioned in paragraph (1)(c) is not made'

(a)shall be repaid if the person so requires, or

(b)in any other case shall (as the billing authority determines) either be
repaid or be credited against any subsequent liability of the person to
make a payment in respect of any council tax of the authority.

In particular, they have confirmed that payment allocation will be as per
the debtors instruction or, in the absence of instruction, will be
allocated to the account most beneficial to the debtor.
 
We consider this matter closed and your next step is the ICO, we have
provided their contact details in previous emails, should you remain
dissatisfied
 
Yours sincerely,
 
Lawrence Serewicz

--------------------------------------------------------------------------

Dear Durham County Council,

No, none of your suggestions.

Where did the council obtain the advice/authority that enabled it to
determine that it would be appropriate for the council to choose which
year's account to allocate an unspecified payment to. For example the
Institute of Revenues Rating and Valuation (IRRV), a lawyer, the council's
monitoring officer.....

Yours sincerely,

S Staffordson

show quoted sections

Dear Durham County Council,

You referred in your reply to someone who was currently in a meeting who would be the best person to verify your response. Have you since asked her to verify this?

Yours sincerely,

S Staffordson

Durham County Council

Dear S. Staffordson,
The email that was sent was confirmed. The reference to the other person
was an inadvertent copy and paste error.  
The information provided to you is confirmed and it is our final response
to you.
If you have any further concerns, please contact the Information
Commissioner's Office at [1][email address]
 
Yours sincerely,
 
Lawrence Serewicz

show quoted sections

Dear Durham County Council,

Please pass this on to the person who conducts Freedom of Information reviews.

I am writing to request an internal review of Durham County Council's handling of my FOI request 'Council tax payment allocation in accordance with R. v Miskin Lower Justices [1953]'.

When a decision is made with potentially legal implications the council is required to consult the Monitoring Officer and such procedures should be formally recorded. A decision that requires setting the parameters of a council tax payment processing system to automatically allocate non-specific payments to the oldest account rather than to the in-year account is one such decision.

If the proper legal process was followed when the decision was made then there will be a record of it comprising a background outlining the relevant legal requirements and risk assessment highlighting the degree to which the council would be exposed to legal challenge if not complied with. The following is an example of the kind of assessment that should have been documented.

https://democracy.npt.gov.uk/documents/s...

A full history of my FOI request and all correspondence is available on the Internet at this address: https://www.whatdotheyknow.com/request/c...

Yours faithfully,

S Staffordson

Durham County Council

Dear Mr Staffordson
 
Thank you for your request for a review received on 2 January 2020. I am
sorry that you are dissatisfied with our attempts to handle your request
under the Freedom of Information Act 2000.
 
I can confirm that we are considering your concerns and we will aim to
provide you with a response by 30 January 2020.
 
Yours sincerely
 
 
Lawrence Serewicz
Information and Records Manager
Transformation and Partnerships
03000 268038
[email address]
 
NOTE: Please do not edit the subject line when replying to this email.
 
Durham County Council
This email contains proprietary confidential information some or all of
which may be legally privileged and/or subject to the provisions of
privacy legislation. It is intended solely for the addressee.
If you are not the intended recipient, an addressing or transmission error
has misdirected this e-mail; you must not use, disclose, copy, print or
disseminate the information contained within this e-mail. Please notify
the author immediately by replying to this email.
Any views expressed in this email are those of the individual sender,
except where the sender specifically states these to be the views of
Durham County Council
This email has been scanned for all viruses and all reasonable precautions
have been taken to ensure that no viruses are present. Durham County
Council cannot accept responsibility for any loss or damage arising from
the use of this email or attachments.

Durham County Council

Dear Mr Staffordson
 
Information requested by: Mr S Staffordson
Review carried out by:

 1. Summary of Process

 1. Request received:
 2. Response sent:
 3. Review requested:

 2. Review of Response
 
In your email  dated 2 January 2020, you raised the following issues:
 
a) I am writing to request an internal review of Durham County
Council's handling of my FOI request 'Council tax payment allocation
in accordance with R. v Miskin Lower Justices [1953]'.

When a decision is made with potentially legal implications the
council is required to consult the Monitoring Officer and such
procedures should be formally recorded. A decision that requires
setting the parameters of a council tax payment processing system to
automatically allocate non-specific payments to the oldest account
rather than to the in-year account is one such decision.

If the proper legal process was followed when the decision was made
then there will be a record of it comprising a background outlining
the relevant legal requirements and risk assessment highlighting the
degree to which the council would be exposed to legal challenge if
not complied with. The following is an example of the kind of
assessment that should have been documented.

https://democracy.npt.gov.uk/documents/s...

 1. Statutory Considerations

 1. Did the Council answer your request within the required timescale
of 20 working days? 
 2. Did the Council confirm or deny it held the information? 
 3. Did the Council provide the information requested? 
 4. If the Council did not provide the information was the refusal
clear? 
 5. If the Council applied an exemption was it correct and was it
explained 
 6. Did the Council offer appropriate advice? 
 7. Did the Council advise you of the internal review process and
your right of appeal to the ICO?

 2. Outcomes

 1.  No, the Council did not answer your request within the statutory
time limit.
 2. Yes  the Council did not confirm or deny it held the information
requested, as it was unsure what was required.
 3. No the Council did not provide the information requested and did
seek further clarification of what was required.
 4. N/A; no refusal was made.
 5. N/A; no exemption was necessary.
 6. Yes / No, the Council did not offer appropriate advice or seek to
obtain further clarification of the uncertainty of what was
requested.
 7. Yes  the Council did advise the requester of the internal review
process and their right of appeal to the ICO.

 
 
Specific Issues you raised
 
 
In your original request, you asked:
Where did the council obtain the advice/authority that enabled it to
determine that it would be appropriate for the council to choose which
year's account to allocate an unspecified payment to. For example the
Institute of Revenues Rating and Valuation (IRRV), a lawyer, the council's
monitoring officer.....
 
We responded on 15 November confirming what authority we followed to
allocate an unspecified payment to a debtor's account.
 
On 2 January  you raised the following. 
I am writing to request an internal review of Durham County Council's
handling of my FOI request 'Council tax payment allocation in accordance
with R. v Miskin Lower Justices [1953]'.

When a decision is made with potentially legal implications the council is
required to consult the Monitoring Officer and such procedures should be
formally recorded. A decision that requires setting the parameters of a
council tax payment processing system to automatically allocate
non-specific payments to the oldest account rather than to the in-year
account is one such decision.

If the proper legal process was followed when the decision was made then
there will be a record of it comprising a background outlining the
relevant legal requirements and risk assessment highlighting the degree to
which the council would be exposed to legal challenge if not complied
with. The following is an example of the kind of assessment that should
have been documented.

https://democracy.npt.gov.uk/documents/s...
 
This is not a matter for the internal review of the request as it does not
relate to the original request. Instead, it is raising a new issue that
does not seek recorded information as it asserts such information must
exist based on the original response which clarified which authority was
followed.
 
Decision
 
The final decision of this review is that it does not uphold your
complaint.
 
In response we can say the following about the allocation of payments.
 

Du rham County Council's software is set to match payments to the
instalment amounts due for the current financial year. If payments do not
match they will initially be allocated to the oldest debt first.

 

However, payments and the accuracy of allocation to accounts are given a
high priority by this Council and as a result, procedures and resource s
are in place to identify and review these payments on a daily basis.

 

Where instalments do not match the amounts due , the team allocate monies
as instructed by the customer / debtor . I f that does not apply staff
will actively seek to determine whether there is a trend or an intent by
the customer as to where / which accounts the monies should be directed.

 

Payments are sometimes received from a third party and may relate to a
specific debt year, they will be always be applied accordingly.

 

Consideration is always given to any instances where there may be
potential additional costs and the Councils procedures seek to ensure that
payments are allocated to prevent unnecessary costs wherever possible.

 
If you are not content with the outcome of this Internal Review you have
the right to apply directly to the Information Commissioner's Office for a
further decision. The Information Commissioner can be contacted at:
 
Information Commissioner's Office
Wycliffe House
Water Lane
Wilmslow
Cheshire
SK9 5AF
 
http://www.ico.gov.uk/complaints/freedon...
 
Helpline on 0303 123 1113
 
Yours sincerely
 
 
Lawrence Serewicz
Information and Records Manager
Transformation and Partnerships
03000 268038
[email address]
 
 
Survey:
https://doitonline.durham.gov.uk/service...
and Transactional Services&origUCRN=&Source=iCasework
 
NOTE: Please do not edit the subject line when replying to this email.
 
Durham County Council
This email contains proprietary confidential information some or all of
which may be legally privileged and/or subject to the provisions of
privacy legislation. It is intended solely for the addressee.
If you are not the intended recipient, an addressing or transmission error
has misdirected this e-mail; you must not use, disclose, copy, print or
disseminate the information contained within this e-mail. Please notify
the author immediately by replying to this email.
Any views expressed in this email are those of the individual sender,
except where the sender specifically states these to be the views of
Durham County Council
This email has been scanned for all viruses and all reasonable precautions
have been taken to ensure that no viruses are present. Durham County
Council cannot accept responsibility for any loss or damage arising from
the use of this email or attachments.