Decisions

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Decisions published

10/03/2020 - CR 349 0320 Business Rates Write Offs ref: 1893    Recommendations Approved

Only the CFO has the authority to write off bad debts and in order to do this the following arrangements are in place:-

- the write off of Bad or Doubtful debts below £250k can be authorised by the CFO who nay delegate responsibilities as necessary for smaller items.
- the CFO will consult with the Elected Mayor before authorising the writing off of bad debts of £250,000 or over.

A number of write offs have been combined.

In accordance with FPR D9 the debts detail a non domestic rates account with a balance between £50k and £250k where the company concerned has been dissolved with no prospect of a dividend.

If a dividend does become payable than the appropriate amount of write off time will be reversed.

Decision Maker: Executive Director of Corporate Resources

Decision published: 13/03/2020

Effective from: 10/03/2020

Decision:

To write off the debt listed on the attached appendix, which by individual businesses is between £50 k and £250 k due to the company or individual in question having ceased trading or being unable to be traced leaving the debt irrecoverable. The total value of the debts being written off is £434, 150.64.

Lead officer: Debbie Hogg