Waverley Borough Council Committee System - Committee Document Meeting of the Executive held on 04/10/2004 CASH COLLECTION AND WRITE-OFFS

Quality of Life Implications
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

Summary and 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 – social, environmental & economic (sustainable development):

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 July 2004 was £11,672,283. When compared with a net collectable debit at 31st July 2004 of £28,210,845, this represents a collection rate of 41.38%. The comparable collection rate in the previous financial year was 40.77%.


Council Tax

2. The net cash collected in the financial year to 31st July 2004 was £24,274,027. When compared with a net collectable debit at 31st July 2004 of £61,388,597, this represents a collection rate of 39.54%. The comparable collection rate in the previous financial year was 39.63%.

Write-Offs

3. Since the meeting of the Executive on 9th March 2004, several 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. In addition, there are amounts in excess of £5,000 that are the subject of a separate report on this agenda.

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	10 (-)	6,957.22 (-)	1 3,554.65 11 (-) 10,511.87 (-)
Council Tax	197 (15)	18,483.65 (9,758.60)	--197 (15)18,483.65 (9,758.60)
Sundry Debtors	- (-)	- (-)	- - - (-)- (-)
Totals	207 (15)	£25,440.87 (£9,758.60)	1£3,554.65208 (15)£28,995.52 (£9,758.60)

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

Comms/Executive/2004-05/152