Content

Salford City Council
- Record of Decision
 

I, Councillor Jack Youd, Lead Member for Finance, Support Services
& Industrial Relations, in exercise of the powers contained
within the Council Constitution, do herby approve:
 

·        
The write-off of
irrecoverable debts for Business Rates to the value of
£1,018,833.55

·        
Notes the
write on value of £15,392.16

 
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 total
write-off value, as a percentage of the Net Collectible Debt for
financial year 2023/2024 equates to 1%
 
The
source of funding is:
The bad debt
provision has been confirmed.
Legal advice obtained:
Supplied by
Melinda Edwards, Principal Solicitor
The Council must follow the legal framework
for the collection and recovery of business rates as laid out in
Schedule 9 of the Local Government Finance Act 1988 and part 2 of
the Non-Domestic Rating (Collection and Enforcement) (Local Lists)
Regulations 1989. 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. The report explains the
Council’s approach to such situations.
 
Financial advice obtained:
Supplied by David Eden, Finance Manager

There are sufficient provisions available to cover the cost of the
proposed write offs.
 
The
following documents have been used to assist the decision
process:

Detailed list of accounts to be written-off (not available to the
public).

Case files have been prepared for high value debts where current
recovery methods have been unsuccessful and where appropriate
evidence of working with legal specialist for complex business
rates recovery service (not available to the public).
 

Some of 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

 

Tel. 0161 793 2710                               
Email: jane.betts@salford.gov.uk

 

This decision is not subject to consideration by another
LeadMember.

 
The
appropriate scrutiny panel to call-in the decision is the Overview
& Scrutiny Board.

 
Signed:
                                                                    
Date: 18th July 2023

Lead Member for Finance, Support Services & Industrial
Relations
 
 

This
decision was published on 18th July 2023.
 

This decision will come into force at 4.00 pm on 25th
July 2023, unless it is called-in in accordance with the
decision-making process rules.