Purpose

Non-domestic rates are charged to the occupier
or, where the property is empty, to the person(s) entitled to
possession of a non-domestic property.
In many cases the occupier or person entitled to possession is a
limited company rather than a private individual. Where this is the
case bills are issued to, and enforcement action taken
against, the company in question. Where the company is dissolved or
goes into administration before the non-domestic rates have been
paid there are no mechanisms available to pursue the debt any
further.
This ODR covers the write off individual debts of less than
£250k, with the detail on each non-domestic account provided
in the appendices 1-4, where the company concerned has been
dissolved with no prospect of a dividend being paid and so are
included in this write off. Overall, the write-offs provided in
this ODR total £317,847.50

Content

To write off the debts listed on the attached
appendices 1-4, which by individual businesses is between
£50,000 and £250,000, due to the company in question
having ceased trading leaving the debt irrecoverable. The total
value of the debts to be written off is £317,847.50
(including
costs).