URL: http://modgov.cherwell.gov.uk/ieDecisionDetails.aspx?ID=5108

Decision Maker: Assistant Director Finance & S151 Officer

Outcome:

Is Key Decision?: No

Is Callable In?: Yes

Purpose: To provide a summary of the accounts proposed for write-offs and to request approval for the write-offs. These debts range from 2012/13 to 2025/26.    The debts include Business Rates, Council Tax and Overpaid Housing Benefit  

Content: To provide a summary of the accounts proposed for write-offs and to request approval for the write-offs. These debts range from 2012/13 to 2025/26.    The debts include Business Rates, Council Tax and Overpaid Housing Benefit   Resolved   (1)            That the proposed write off of debts where the value is less than £5,000.00 for Council Tax, less than £5,000 for Overpayment of Housing Benefit and less than £10,000 for Business Rates, where all recovery methods have been exhausted, be approved.  These have been reviewed by the Revenue Services Manager and are available to be reviewed on request. The Section 151 Officer to note the contents of the report and approve the debts for write off as detailed in the tables in the report. The following alternative options have been identified and rejected for the reasons as set out below.   To not write off the debt.  This old and irrecoverable debt places additional administration on the team as periodically, it is required to be reviewed and pursued.  By writing off the debt, more time will be able to be focussed on reviewing debt that is more likely to be recoverable.  

Date of Decision: October 2, 2025