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This was my phone call to Rochdale Borough Council on 27th August 2025, regarding a summons that was issued for non-payment of council tax. As you can see, the council representative has limited information about the summons and the court, which is said to be "Greater Manchester Magistrates Court, sitting at Manchester Magistrates Court" Greater Manchester Magistrates Court does not appear on a search on the GOV.UK website, and there doesn't appear to be a physical address, email address or phone number for it. After a phone call to Rochdale Borough Council today (28th August 2025), I have stated that I will attend their virtual telephone hearing, which now has a statutory bar due to refusal by council representatives to honour the tender on 20th August 2025, as per section 34(5) of the Council Tax (Administration and Enforcement) Regulations 1992, which states.... "Application for liability order If, after a summons has been issued in accordance with paragraph (2) but before the application is heard, there is paid or tendered to the authority an amount equal to the aggregate of— (a)the sum specified in the summons as the sum outstanding or so much of it as remains outstanding (as the case may be); and (b)a sum of an amount equal to the costs reasonably incurred by the authority in connection with the application up to the time of the payment or tender, the authority shall accept the amount and the application shall not be proceeded with.