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poll tax demand after 14 years

Help please. My partner has just received a demand from a collection agency for nearly £500. When we looked into it it was outstanding payment from a poll tax bill from 1994 when he lived in a flat but was unemployed at the time. Can this debt still stand or can we challenge it due to the length of time. He has not heard anythung about it other than this letter and I am concerned that it mentioned bailiffs!!!!!!

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