A WIDOW is furious after a local authority issued her dead mother-in-law with a council tax bill for one penny.

Heather Mitchell, of Barnard Castle, received the bill from Teesdale District Council for her late mother-in-law, Gladys Mitchell, who had died over a month earlier.

The bill was for Mrs Mitchell's council-owned bungalow, which her daughter-in-law was renting while she removed her possessions.

Heather Mitchell, a dog groomer, said: "It is not the one pence that bothers me, it is the cost to the council of sending it at a time when the council tax is going up.

"I've had a catalogue of errors at Teesdale District Council. The other day I even got a letter for my mother-in-law saying her rent was going up."

The council's director of corporate services, Susan Reay, said that after every change of circumstances the council is legally obliged to issue a bill, whatever the amount.

She said: "The mistake we made is that the computer rounded this up to a penny and a bill was issued. Once we realised this, we sent out another bill for a zero amount.

"We are reviewing our systems so that where there is a rounding up like this, people do not get issued with bills for a penny.

"Obviously, we apologise for any upset caused. There is no way we want to cause extra distress at a time like this."