It is not unusual for someone to feel a little shocked after they have just opened their Council Tax demand but Ros Shribbs could not believe her eyes.

For Mrs Shribbs, and her husband, Eric, had received a demand from Hertsmere Borough Council, complete with a paying-in book, for the sum of just 1p.

The couple, who got an £80 Council Tax rebate a week before the arrival of the demand, this week criticised the council for wasting money on postage.

The borough council claimed the figure of 1p was generated by a computer, and said that, normally, the demand would have been spotted by a staff member.

Mrs Shribbs, who recently moved from Tennison Avenue, Borehamwood, said: "I just laughed when I opened it I thought 'let them take me to court'.

"But I think it is terrible to waste taxpayers' money like this, when you think of the cost of postage and the wages for the person who put it together."

Although the council accepted the demand should not have been sent, it claimed it resulted from incorrect information supplied by Mr and Mrs Shribbs.

The couple owed a small amount of Council Tax for an additional period of time, and the computer, taking into account tax exemption relief, calculated the sum as 1p.

A council spokesperson said that Mr and Mrs Shribbs would not have to pay the 1p demand.