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So, a marked out bay with signs for "No Waiting except taxis", and "Taxis" painted on the edge of the bay. The carriageway text and markings are a bit worn, but IMHO would satisfy an adjudicator. The PCN looks OK with no fatal errors of content.

Well, sorry to say it, but you don't seem to have a very robust case to take to the Traffic Penalty Tribunal, and if you do, the £70 is payable if you lose.

However, you haven't told us why your wife parked there. If she parked, took your daughter into the centre, then came back leaving her with staff at the centre, then you can claim 'assisted alighting". Otherwise, I see no case for cancellation of the PCN.

No. But boarding and alighting passengers is normally an exemption to a parking restriction. The activity must be done in the shortest reasonable time. Assisted boarding is where the passengers are vulnerable and must be accompanied to a place of safety, or collected from it, by the driver. Obviously this takes longer than just dropping somebody off, so PCNs tend mostly to get served to those engaged in assisted boarding, because the car is parked with no apparent activity taking place.

No. But boarding and alighting passengers is normally an exemption to a parking restriction. The activity must be done in the shortest reasonable time. Assisted boarding is where the passengers are vulnerable and must be accompanied to a place of safety, or collected from it, by the driver. Obviously this takes longer than just dropping somebody off, so PCNs tend mostly to get served to those engaged in assisted boarding, because the car is parked with no apparent activity taking place.

Boarding/alighting and loading are not usually exempt on a taxi rank. As it's not a no stopping bay you could do these things if quick but there would be no come back if caught unless specified in the traffic order.

Good to know for future, thank you.