Purpose

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

These debts range from 2012/13 to 2026/27. 

The debts include Business Rates and Council Tax.

Decision

Resolved

(1)      That the proposed write off of debts where the value is less than £5,000.00 for Council Tax, 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

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.