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Approval has been granted to write off 179
former tenant accounts under £5,000 by the Group Head of
Housing, Wellbeing & Communities, in accordance with delegated
authority.

Approval for 3 accounts exceeding £5,000 has been provided in
consultation with the S151 Officer.

It is proposed that the Bad Debt Provision be used to cover these
write-offs, subject to confirmation from Finance that any
underspend in the current year’s Write-Off Budget will be
used to top up the provision. If this is not confirmed, an in-year
budget application will be considered.

Reasons for the decision

All accounts are over six years old and have
had no recovery action during that time. As such, they are
considered statute-barred and legally unrecoverable.

Many account holders are confirmed to be deceased. The decision
reflects a pragmatic approach to financial management and does not
imply that non-payment of rent will routinely result in debt
write-off. The Council remains committed to pursuing arrears where
recovery is legally and practically viable.

Alternative options considered

Referral to external recovery agents (e.g.,
Liberata) was considered but deemed unsuitable for these specific
accounts due to their age and legal status.

Use of in-year budget was considered as an alternative to the Bad
Debt Provision, pending confirmation from Finance.