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Waverley Borough Council Committee System - Committee Document

Meeting of the Executive held on 27/03/2007
Arrears Write-Offs for Decision (Over 5,000)



APPENDIX C
WAVERLEY BOROUGH COUNCIL

EXECUTIVE – 27TH MARCH 2007

Title:

ARREARS WRITE-OFFS FOR DECISION (OVER 5,000)
[Wards Affected: N/A]

Summary and Purpose

The purpose of this report is to approve the write-off, under Financial Regulation D203, of those debts of over 5,000 due from debtors but which are un-collectable. There are seven cases falling within this category that are submitted for approval.

Environmental implications:

There are no environmental implications relating to this report.

Social / community implications:

There are no social/community implications relating to this report.

E-Government implications:

There are no E-Government implications relating to this report.

Resource and legal implications:

There are no financial implications for Waverley. In accordance with recommended accounting practice, the Council maintains a provision for bad debts. This provision meets with audit requirements and is subject to annual review. The write-off in the table below is within the normal annual allowance for such items and is also within the allowance set by central government for losses on collection in respect of the National Non-Domestic Rates (NNDR), which Waverley collects from the ratepayers in the Borough on behalf of central government.

Introduction and Background

1. Details of all cases shown below may be inspected by members prior to the meeting, on application to the Director of Finance.

2. The following sums are irrecoverable and are submitted to the Executive for write-off approval. Since the last meeting, these arrears, in respect of the categories set out below, total 70,161.93.


Category
Number
Amount ()
National Non-Domestic Rates
6
64,762.77
Council Tax
-
-
Sundry Debtors
1
5,399.16
Totals
7
70,161.93

3. The above cases relate to outstanding debts due from seven debtors. In five of the six non-domestic rate cases, the ratepayers were limited companies and were insolvent and unable to meet their liabilities. As the total liability of each individual ratepayer exceeded any assets that may have been available for distribution to their creditors, the Council are unable to seek any further remedy to recover the outstanding balance. The remaining case relates to a ratepayer who has absconded abroad whilst the sundry debtor case relates to the outstanding balance at the date of the debtor’s death with no assets in the deceased’s estate to clear the amount due. The amount of non-domestic rates to be written-off represents 0.21% of the net collectable debit for the current financial year.

Recommendation

It is recommended that approval be given for the sum of 70,161.93 to be written-off.

Background Papers (DoF)

There are no background papers (as defined by Section 100D(5) of the Local Government Act 1972) relating to this report.

CONTACT OFFICER:

Name: Mr T Carter Telephone: 01483 523099
E-Mail: tcarter@waverley.gov.uk


Comms/exec/2006-07/323