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  1. Hi, I'm seeking some advice regarding some Council Tax arrears I have with Highland Council. I was sequestrated on 20th May 2015 and discharged a year later. I was on the understanding that all debts leading upto & including my sequestration date was included within the sequestration. However, Highland Council have informed me that it's their policy to use the 'Date of First Order' as the date for any arrears, instead of my actual sequestration date. Here's Highland councils response to my enquiry: "Dear Mr frunko, Thank you for email dated 07.04.2017. The Date of First Order is the day that a person who has applied for sequestration is cited to court. After this date, the party is given a period of time to make payment (6 weeks) but if no payment is received within that period, it is Council policy that the 'First Order Date' is the date used when dealing with a sequestrated Council Tax account. Therefore, although you were sequestrated on the 20.05.2015 we had to use the 26.04.2015, as this was the date you were first cited to court." I was wondering if this policy is in line with Scottish law regarding sequestration? The reason I'm asking is because If the Highland Council used my actual sequestration date of 20th May 2015, the whole financial year 2015 - 2016 Council Tax arrears would be included within my sequestration as they had issued a 'final notice' letter before 20th May 2015. Your knowledge or thoughts on this would be very much appreciated. Thanks - Frank
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