We don't know whether the most recent response to this request contains information or not – if you are S Staffordson please sign in and let everyone know.

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

We're waiting for S Staffordson to read a recent response and update the status.

Dear Cheshire West and Chester Council,

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

"The Council's Capita system allocates Council Tax payments as follows:

System will recognise set payments and allocate appropriately i.e Payments of £10 will be allocated to an instalment or arrangement payment of £10.

If payment is not a set instalment or arrangement amount it will allocate to the oldest debt."

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 West, Cheshire West and Chester Council

Dear S Staffordson

Thank you for your email dated 19 September 2019. This does not constitute a valid FOI request under Section 8(1)(c) of the FOIA because it is not a request for recorded information held by the Council.

Under Section 16 of the FOIA the council has a duty to provide advice and assistance, therefore if you would like to contact the council tax department directly as routine business, please email [email address].

Yours sincerely

Disclosures Team
Customer Relations and Information
Cheshire West and Chester Council

Tel: 0300 123 8 123
Email: [email address]
Location: Cheshire West and Chester Council, 4 Civic Way, Ellesmere Port CH65 0BE
Visit: cheshirewestandchester.gov.uk

show quoted sections

Dear FOI West,

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.

I therefore consider my request is a valid request under freedom of information legislation.

Yours sincerely,

S Staffordson

FOI West, Cheshire West and Chester Council

Dear S Staffordson

The Council maintains that your request is not valid. However, under advice and assistance we can confirm that the Council's payment allocation rules agree with the judgement referred to as if the customer states the specific liability the amount relates to then this is where the payment will be allocated to. More information about the Council's decision-making process can be found in its Constitution, available at: www.cheshirewestandchester.gov.uk

Yours sincerely

Disclosures Team
Customer Relations and Information
Cheshire West and Chester Council

Tel: 0300 123 8 123
Email: [email address]
Location: Cheshire West and Chester Council, 4 Civic Way, Ellesmere Port CH65 0BE
Visit: cheshirewestandchester.gov.uk

show quoted sections

Dear Cheshire West and Chester Council,

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

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

The Council has not supported its decision why it considers that my request is not valid, neither does the response (under advice and assistance) provide an adequate reason why it asserts that the Council's payment allocation rules agree with the judgement referred to.

The judgment (R v Miskin Lower Justices) 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. Essentially what can be taken from the judgment is that where a debtor makes no 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.

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

Dear FOI West,

Can you please give a rough idea when I can expect a response to my review request?

Yours sincerely,

S Staffordson

FOI West, Cheshire West and Chester Council

Dear Mr Staffordson

Thank you for your email dated 22 December 2019. I apologise for the delay in a response being provided. Your case is currently being a reviewed and a response will be sent in the New Year.

Yours sincerely

Disclosures Team
Customer Relations and Information
Cheshire West and Chester Council

Tel: 0300 123 8 123
Email: [email address]
Location: Cheshire West and Chester Council, 4 Civic Way, Ellesmere Port CH65 0BE
Visit: cheshirewestandchester.gov.uk

show quoted sections

We don't know whether the most recent response to this request contains information or not – if you are S Staffordson please sign in and let everyone know.