Purpose

To provide a summary of the
accounts proposed for write-offs and to request approval for the
write-offs.

These debts
range from 2010/11 to 2025/26. 
 
The debts
include Business Rates, Council Tax and Overpaid Housing
Benefit
 

Content

Resolved
 
(1)       
That the proposed write off of debts where the value
is less than £5,000.00 for Council Tax, less than
£5,000 for Overpayment of Housing Benefit and less than
£10,000 for Business Rates, where all recovery methods have
been exhausted, be approved.  These have
been reviewed by the Revenue Services Manager and are available to
be reviewed on request.
 

Reasons for the decision

There are certain circumstances
where it is practically or legally impossible to collect
outstanding debts due to the Council. This includes cases where the
debtor has gone into liquidation, been declared bankrupt, has died,
or has left a property without trace and all reasonable efforts to
trace the debtor have proven unsuccessful.
 
The Section 151 Officer to note the contents
of the report and approve the debts for write off as detailed in
the tables in the report.

Alternative options considered

The following alternative options have been
identified and rejected for the reasons as set out below.
 
To not write off the debt.  This old and irrecoverable debt places additional
administration on the team as periodically, it is required to be
reviewed and pursued.  By writing off
the debt, more time will be able to be focussed on reviewing debt
that is more likely to be recoverable.