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Waverley Borough Council Committee System - Committee Document

Meeting of the Executive held on 17/05/2005
Cash Collection and Write-Offs



Summary & Purpose
This report advises the Executive of the collection performance in respect of council tax and non-domestic rates for the current financial year compared with that in the previous year. It also advises the Executive, in accordance with Financial Regulation D204, of those items that have been written-off under delegated powers under Financial Regulation D203.

Quality of Life Implications
Natural Resource Use
Pollution Prevention and Control
Biodiversity and Nature
Local Environment
Social Inclusion
Safe Communities
Local Economy
Natural
Resource Use
Pollution
Prevention and Control
Biodiversity
and Nature
Local
Environment
Social
Inclusion
Safe, Healthy
and Active
Communities
Local
Economy
N/A
N/A
N/A
N/A
N/A
N/A
N/A



E-Government implications:

There are no e-government implications directly associated with this report.

Resource and legal implications:

In accordance with recommended accounting practise, the Council maintains a provision for bad debts. This provision meets with audit requirements and is subject to annual review. The write-offs in the table below are within the normal annual allowance for such items.
________________________________________________________________________
National Non-Domestic Rates

1. The net cash collected in the financial year to 31st March 2005 was 26,475,027. When compared with a net collectable debit at 31st March 2005 of 27,199,288, this represents a collection rate of 97.34%. The comparable collection rate in the previous financial year was 97.67%.

Council Tax

2. The net cash collected in the financial year to 31st March 2005 was 60,876,621. When compared with a net collectable debit at 31st March 2005 of 61,339,318, this represents a collection rate of 99.25%. The comparable collection rate in the previous financial year was 100.25%. In 2003/04, the pre-payments made in March 2004 in respect of 2004/05 were 1,547,161 compared to the pre-payments of 769,584 made in March of this year. In the three previous years, the collection figures were 99.48%, 99.18% and 99.41%.
Write-Offs

3. Since the meeting of the Executive on 6th September 2004, a number of debts have been written-off as they are irrecoverable. Details of all cases shown below may be inspected by members prior to the meeting, on application to the Director of Finance.

4. A summary of all cases that have been written-off under Financial Regulation D203 is set out below:-

Category
Up to 3,000
3,001 to 5,000
Total
No.
Amount
No.AmountNo.Amount
National Non-Domestic Rates
6
(-)
6,693.90
(-)
-
-
6
(-)
6,693.90
(-)
Council Tax
65
(-)
24,775.18
(-)
--65
(-)24,775.18
(-)
Sundry Debtors
16
(-)
6,523.09
(-)
-
-
16
(-)6,523.09
(-)
Totals
87
(-)
37,992.17
(-)
--87
(-)37,992.17
(-)

Note: Figures in parenthesis are credit balances written back.

Recommendation

That the report be noted.

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


comms/executive/2005-06/001 43475