Unfortunately, rates is money owed to the local authority and the local authority is an emanation of the government and the Crown. The Limitation Act 1980 does not apply to money owed to the Crown. It can go back as far as it likes.
You will have been aware that you were not paying rates for the last 14 years and hence, the council’s view is that you should pay.
However the courts don’t necessarily take the same view and the leading case here is this one.
in which the defendant relied on Regulation five of the Collection and Enforcement Regulations which says that a bill must be issued as soon as practicable.
The law has moved on slightly as you will read here http://www.jpscrafton.com/backdated_rates_bills.html
but actually citing the Encon case at the ratings department collections department when you do get a bill would be a good start.
You can also make a complaint to the Local Government Ombudsman about the local authorities failure to provide you with a bill for 14 years.
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