Content

Salford City Council - Record of
Decision
 
I, Councillor Jack Youd, Deputy City Mayor and Lead Member for
Finance, Support Services & Regeneration, in exercise of the powers contained within the
Council Constitution, do
hereby:
 

·      
Approve the write-off of irrecoverable debts for Business
Rates to the value of £890,450.45

·      
Note the write-on value of
£21,517.44
 
The
Reasons are:
The liabilities mentioned in the report for
write-off are irrecoverable.
 
Options considered and rejected were:
To leave
outstanding amounts on the accounts for a further
period. 
 
Assessment of Risk:

The write-off of irrecoverable amounts is an essential part
of account administration. 

The write-off figure
amounts to 0.71% of the Net Collectible Debt as of 1 April
2025. 

 
The
source of funding is:

The bad debt provision has been
confirmed. 
 
Legal Advice
obtained:
Matt Lockett-Head of Legal  (PPR)

The Council must follow the legal framework for the
collection and recovery of business rates. In some cases it will be
impossible to recover unpaid rates for legal reasons such as
insolvency, or where it is considered uneconomical to pursue a
debt.  
 
Financial Advice
obtained: David Eden-Finance
Manager
There are
sufficient provisions available to cover the cost of the proposed
write offs  
 
Procurement Advice
obtained: NA
 
HR Advice
obtained: NA
 
Climate Change Advice
obtained: NA
 
The
following documents have been used to assist the decision
process:

The relevant documents contain exempt or
confidential information and are not available for public
inspection

Other documents which are in the public domain are the
relevant write-off strategies 
 
Contact
Officer:  Jane Betts, Service
Manager-Business Rates               
         
 
Telephone
number: 0161 793 2710               
Email: jane.betts@salford.gov.uk
 
This decision is not subject to
consideration by another Lead Member.
 
The appropriate scrutiny panel
to call-in the decision is the Overview & Scrutiny
Board.
 
 
 

Signed: Councillor Jack Youd                                    
         
Dated: 8th July 2025
Deputy City Mayor and Lead Member for Finance, Support Services
and Regeneration
 
 

 
This decision was published on
9th July 2025.                                              
 
This decision will come into force at
4.00 p.m. on 16th July 2025, unless it is called-in in accordance with the
decision-making process rules.