Decision details

CR/683/03/23-Business Rates Write Offs

Decision Maker: Assistant Director of Finance & Chief Financial Officer

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No


Non-domestic rates are charged to the occupier or, where the property is empty, to the person(s) entitled to possession of a non-domestic property.
In many cases the occupier or person entitled to possession is a limited company rather than a private individual. Where this is the case bills are issued to, and enforcement action taken
against, the company in question. Where the company is dissolved or goes into administration before the non-domestic rates have been paid there are no mechanisms available to pursue the debt any further.
This ODR covers the write off individual debts of less than £250k, with the detail on each non-domestic account provided in the appendices 1-4, where the company concerned has been dissolved with no prospect of a dividend being paid and so are included in this write off. Overall, the write-offs provided in this ODR total £317,847.50


To write off the debts listed on the attached appendices 1-4, which by individual businesses is between £50,000 and £250,000, due to the company in question having ceased trading leaving the debt irrecoverable. The total value of the debts to be written off is £317,847.50 (including

Alternative options considered:

Action to recover this debt has been taken as appropriate either internally and/or via external enforcement agents. Details of actions taken to recover the debt are outlined on the appendix.
All attempts to recover the debt have been unsuccessful and, as the company is no longer in existence, or dormant with no assets there is no prospect of payment being made. It is therefore recommended the debt is written off.
We do have the option not to write these debts off; however, with no prospect of these debts being paid the result will be that the level of collectable arrears will be overstated.

Publication date: 15/04/2024

Date of decision: 06/03/2024

Accompanying Documents: