Thanks, ericsbrother, I am of the view that they hold by a fear factor, expecting people to simply cave and pay up. Not going to happen, I have broken no law or 'rules' of purchase as they term it. Will raise the points you mention in my formal response to them. Thanks to all for comments thus far, most appreciated. This one is going down to the wire!

That shortcoming has been a common point raised from the first PCN, as is the fact that I will defend any action they take against me seeking more than just the demand value, but my time and any reparations to my character if damaged unfairly through court action or otherwise. So far all communication has been via email, copies on record. Will escalate this to written record on recorded signed for delivery, as suggested Homer67

Nothing all three were issued over a 14 day period, within the prepaid time frame. The same vehicle in all three cases. Appeal to PCN lodged within 24 hours of receipt, POPLA appeal lodged within days making note of fact the previous two had been cancelled creating precedence. I don't want to ignore this as I cannot afford any adverse records given the nature of employment, but I'm am not paying it simply in principle that I have not avoided payment. I am registered owner of both vehicles listed on their account.

I pay for my parking monthly via Dash and park at a site managed by NCP. Dash allow multiple vehicles to be registered on their system. I renewed my parking but as we were going to be away for a few days I renewed the July payment on my alternate registration. On return my logged in and changed the vehicle normally parked to primary. Over the course of August I received 3 PCN notices, all challenged and two of which were acknowledged as noting the car actually parked was registered on the account and cancelled; the third not. I raised an appeal through POPLA, which surprise surprise has been refused. The PCN is for £100 vs a £3.70 daily charge for 24 hour parking, and a prepaid sum of £67.40. I made every effort to change the designated vehicle through the party that took my money to pay for the use of parking for the period in question. At no time were both vehicles ever parked at the site simultaneously. The fact that two notices were rescinded in my opinion creates precedence and by that alone makes the refusal of the third unfair. Where do I turn to now? This refusal by their own 'old boys club' is a joke in its self. Any guidance is appreciated I am not familiar with UK county court processes. Many thanks