Decision details

To provide a summary of the accounts proposed for write-offs and to request approval for the write-offs.

These debts range from 2010/11 to 2025/26. 

The debts include Business Rates, Council Tax and Overpaid Housing Benefit

Resolved

(1)        That the proposed write off of debts where the value is less than £5,000.00 for Council Tax, less than £5,000 for Overpayment of Housing Benefit and less than £10,000 for Business Rates, where all recovery methods have been exhausted, be approved.  These have been reviewed by the Revenue Services Manager and are available to be reviewed on request.

There are certain circumstances where it is practically or legally impossible to collect outstanding debts due to the Council. This includes cases where the debtor has gone into liquidation, been declared bankrupt, has died, or has left a property without trace and all reasonable efforts to trace the debtor have proven unsuccessful.

The Section 151 Officer to note the contents of the report and approve the debts for write off as detailed in the tables in the report.

The following alternative options have been identified and rejected for the reasons as set out below.

To not write off the debt.  This old and irrecoverable debt places additional administration on the team as periodically, it is required to be reviewed and pursued.  By writing off the debt, more time will be able to be focussed on reviewing debt that is more likely to be recoverable.