Purpose

See attached ODR

Content

To approve the updated Write Off Policy and
Scheme of Delegation in accordance with the Financial Procedure
Rules.

Alternative options considered

Different schemes of delegation and levels
occur currently within Revenues and Benefits for the writing off of
debt. This has led to inefficient processes and impossible to
collect old debt remaining on systems indefinitely. This policy
will provide a consistency to improve this.

The debt types covered by this decision include,

• Council Tax;
• Business Rates;
• Housing Benefit Overpayments;
• Discretionary Housing Payments;
• Administration Penalties;
• Financial Assessments.