Content

Salford City Council -
Record of Decision
 
I, Councillor Youd, Deputy City Mayor and Lead Member for
Finance, Support Services & Regeneration, in exercise of the powers contained within the City
Council Constitution, do hereby
approve:

 

·      
The write-off of irrecoverable debts for Business Rates to
the value of £2,379,518.88 

·       
Notes the write on value of £22,822.30
 
The
Reasons are:
The liabilities mentioned in the report for
write-off are irrecoverable.
 
Options considered and rejected were:
To leave
outstanding amounts on the accounts for a further
period. 
 
Assessment of Risk:

The write-off of irrecoverable amounts is an essential part
of account administration. 
The write-off figure amounts to
1.91% of the Net Collectible Debt as of 1 April 2025. The write-off
of these debts has been provided for in terms of the bad debt
provision.
 
The
source of funding is:

The bad debt provision has been
confirmed. 

 
Legal Advice
obtained:
Jeanette Williams, Principal
Solicitor ?

The Council must follow the legal framework for the
collection and recovery of business rates. In some cases it will be
impossible to recover unpaid rates for legal reasons such as
insolvency, or where it is considered uneconomical to pursue a
debt.  
 
Financial Advice
obtained: David Eden, Finance
Manager
There are
sufficient provisions available to cover the cost of the proposed
write offs  
 
Procurement Advice
obtained: NA
 
HR Advice
obtained: NA
 
Climate Change Advice
obtained: NA
 
The
following documents have been used to assist the decision
process:

Lead Member Report.

Some of the relevant documents contain exempt or
confidential information and are not available for public
inspection

Other documents which are in the public domain are the
relevant write-off strategies 
 
Contact
Officer:         Jane Betts, Service Manager-Business
Rates                     
           
Email:                        
jane.betts@salford.gov.uk
 
This decision is not subject to
consideration by another Lead Member.
 
The appropriate scrutiny panel to
call-in the decision is the Overview & Scrutiny Board.

 
 
 

Signed: Councillor Youd                                
Dated: 10th March 2026
Deputy City Mayor and Lead Member for Finance, Support Services
and Regeneration
 

 
This decision was published on 12th March 2026.
 
This decision will come into force at
4.00 p.m. on 19th March 2026, unless it is called-in in accordance with the
decision-making process rules.