Decision Maker:

Outcome:

Is Key Decision?: No

Is Callable In?: Yes

Date of Decision: February 25, 2025

Purpose:

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 Council Constitution, do hereby:   ·       Approve the write-off of irrecoverable debts for Business Rates to the value of £1,021,075.13 ·       Note the write on value of £134,964.10   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 total write-off value, as a percentage of the Net Collectible Debt for financial year 2024/2025 equates to 0.88%.   The source of funding is: The bad debt provision has been confirmed.   Legal Advice obtained: Supplied by Matt Lockett, Head of Legal 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. The report explains the Council’s approach to such situations.   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: Lead Member Report. 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 – BusinessRates    Email: 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 Jack Youd                         Date: 25th February 2025 Deputy City Mayor and Lead Member for Finance, Support Services & Regeneration   This decision was published on 26th February 2025.   This decision will come into force at 4.00pm on 5th March 2025, unless it is called-in in accordance with the decision-making procedure rules.