Elsie Watson , who passed away last year , was sent a council tax bill – for a penny . A woman who died last year aged 92 has been sent a council tax bill – for a penny . Elsie Watson left the paltry debt after moving from Woodley near Stockport into a care home whose staff forwarded the unopened bill to her son Barry Holland . The Stockport Council demand , which would have cost 60 times more to post than the penny debt , even offered Mrs Watson the chance to pay instalments . Barry Holland , 72 , of Cheadle Heath , whose wife has paid the bill , has branded the letter 'ludicrous . ' Stockport Council has since admitted their error and apologised . Mr Holland said : 'It is ludicrous , I really do think it is horrendous that the council can send out letters for a penny to someone who is 92 , even if they did n't know she was dead . 'My mum was fiery , I imagine she would have gone down there , thrown a pound at them and said keep the change . 'These people have no knowledge or feelings . 'Whoever sent this has cost 60 times more than a penny with a stamp . 'The bill even said it could be paid in instalments on the back – how is that possible ? ' Mr Holland said his wife Sandra paid the bill just to put an end to the matter . The Stockport Council demand said Mrs Watson could pay it in instalments . The council have since admitted their error and apologised . Mrs Watson 's son Barry Holland , pictured with wife Sandra , said the letter was 'ludicrous ' even if his mother was not deceased . Mrs Watson , who had two sons and a daughter as well as grandchildren and great-grandchildren , died in August after battling ill health . She had worked as a cleaner before retiring . A Stockport Council spokesman said : 'This was an error . Our internal systems let Mrs Watson 's family down on this occasion and we apologise to her family for any distress this has caused . ' Stockport Council ( pictured ) , which sent the bill , suggested it be paid in installments . It has now apologised for the mistake saying its internal systems let Mrs Watson 's family down on this occasion .
Elsie Watson from Holland near Stockport left the tiny debt before dying . Care workers forwarded the bill to her son Barry Holland of Cheadle Heath . Stockport Council , which sent the bill , suggested it be paid in instalments .