In the middle of February 2010 I received a Reminder Notice for council for January 2010 which I queried as I thought that I had paid it. When I checked this, I realised that I did not pay it. I then said that I would pay the outstanding amount. I then received a call on 4th March 2010 from a Revenue Officer who requested that I pay the outstanding amount. I informed him that I could only pay this at the end of March 2010 which he agreed and I requested a statement of all the payments that I had made and anything outstanding which he stated that he would send me.

3 weeks later I received a Liability Order stating that I had not paid the outstanding amount. I then complained as it was agreed that I would pay this at the end of the month and that I was still awaiting the statement of account. I then received a letter stating that although the Revenue Officer called and I said I would pay at the end of the month, an informal agreement was not made therefore the Liability Order was sent out correctly. It amounts to £195 and the council tax is for £121.

I am refusing to pay this excess charge as it is not my fault that the Revenue Officer did not put this down as an informal agreement even though HE AGREED this with me. Am I in my rights to do this?

I do not see how. The payment of Council Tax is an absolute - if it is not paid by the due date the additional charges apply (this is to ensure that there is no benefit for those in delaying payment).

Requesting a statement is only providing you with additional information to assist you, it doesn't stop or rewind the clock in any meaningful way. The excess charges will be passed to the bailiffs for collection automatically, so there is no requirement to challenge them in court. If you have evidence of the informal agreement, then this will be mitigation only - and as an informal (as opposed to formal) it does not prevent these charges being applied.