FOI request (FOIR-144200057)
Council tax payment allocation in accordance with R. v Miskin Lower Justices 
Requested Tue 17 September 2019
Responded Wed 23 October 2019
The Council makes the statement quoted below from the link:
"The Council's software has built-in allocation rules to determine where a payment is posted, when there are debts for more than one year.
Payments will be allocated as follows:-
• An amount equal to an instalment on your current years bill will be allocated to that instalment.
• An amount that is equal to multiple instalments on your current bill will be allocated to the current years balance due. For example, you have £200 arrears for a previous years charge and the instalments for the current year are £100 per month. If you make a payment of £200 it will be allocated to the current year not the outstanding arrears.
• The oldest outstanding debt if the payment does not match an instalment. "
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):
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 ?
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This is a question and not a request for recorded information.
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