Content

Salford City Council - Record of
Decision
 

I, Councillor Youd, Lead Member for Finance, Support
Services & Industrial Relations, in exercise of the powers
contained within the Council Constitution, do hereby
approve:
 

·        
The write-off of irrecoverable
debts for Business Rates to the value of £796,423.06

·        
Notes the
write on value of £22,983.35

 
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
source of funding is:
The bad debt provision
has been confirmed.

 
Legal
advice obtained: Supplied by – Nicky
Smith – Senior Solicitor
The Council must follow the
legal framework for the collection and recovery of business rates
as laid out in Schedule 9 of the Local Government Finance Act 1988
and Part 2 of the Non-Domestic Rating (Collection and Enforcement)
(Local Lists) Regulations 1989.  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: Supplied by David Eden –
Finance Manager
There are sufficient
provisions available to cover the cost of the proposed write
offs.
 
The
following documents have been used to assist the decision
process:
Detailed list of accounts to
be written-off (not available to the public).

Case files have been prepared for high value debts
where current recovery methods have been unsuccessful and where
appropriate evidence of working with legal specialist for complex
business rates recovery service (not available to the
public).

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 Tel. 0161 793
2710

jane.betts@salford.gov.uk

 

 

This decision is not subject to consideration by
another LeadMember.

 
The appropriate scrutiny panel to call-in the decision is the
Overview & Scrutiny Board.
 
 

Signed: Councillor Youd                                                          
Date: 17th October 2023

Lead Member for Finance, SupportServices &
Industrial Relation

 

 

 

This decision was published on 17th October
2023.
 

This decision will come into effect at 4.00 pm on
24th October 2023, unless it is called-in in accordance
with the decision-making process rules.