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Details

Status:
Implemented
Title:
Non-Domestic Rates Write-offs
Is a Key Decision:
No
Details:
Report of the Cabinet Member with responsibility for Resources and Value for Money
Implementation Date (not before):
Tue 4 Nov 2025
Implementation Date Notes:
To approve the write-off of 26 Non-domestic rates debts totalling £982,713.24, detailed in Appendix A. 
Department:
Financial Services, Corporate Performance & Risk Management
Rating:
Approved budget
Include Item on Forward Plan:
No
Estimated Cost:
Contact for Background Papers:
Lorraine Rogers
Chief Finance Officer and S151 Officer
Lorraine.rogers@eastsuffolk.gov.uk
 
Background Papers:
See attached report 
Decision Type:
Committee
Decision Maker:
Cabinet
Is the Decision Maker Aware of the Decision:
Yes
Is the Head of Services Aware of the Decision:
No
Is Decision County Wide:
Yes
Would the recommended decision be contrary to the budget and policy framework:
No
Budget Provision:
Good practice suggests that where there is no reasonable expectation that an authority will recover a financial asset, in whole or in part the balance should be written off.
Further Information:
The Council’s bad debt provision is calculated on 25% of current year debt (2024/25) 50% of prior year debt (2023/24) and 100% of all other debt. Therefore, all cases will be mitigated by the release of the bad debt provision, causing no financial impact.
Documents to be Given to Decision Maker:

There were two main options:

1. Leave the debt as it is on the financial system in the hope that some debt will be recovered in the future, however unlikely.

2. More prudently, write off the debt off due to it being very unlikely to be recovered.

Decision Proposed:

That Cabinet:

1. Approved the write-off of 26 Non-domestic rates debts totalling £982,713.24, detailed in Appendix A.

Decision Conclusion:
None
Decision Options:
None

Decision Criteria

This Decision does not contain any decision criteria records.

Wards

Aldeburgh and Leiston; Beccles and Worlingham; Bungay and Wainford; Carlford and Fynn Valley; Carlton and Whitton; Carlton Colville; Deben; Eastern Felixstowe; Framlingham; Gunton and St Margarets; Halesworth and Blything; Harbour and Normanston; Kelsale and Yoxford; Kesgrave; Kessingland; Kirkley and Pakefield; Lothingland; Martlesham and Purdis Farm; Melton; Orwell and Villages; Oulton Broad; Rendlesham and Orford; Rushmere St Andrew; Saxmundham; Southwold; Western Felixstowe; Wickham Market; Woodbridge; Wrentham, Wangford and Westleton

Topics

This Decision does not contain any Topic records

Overview and Scrutiny

This Decision does not contain any Overview and Scrutiny records.

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Decision History

Date & Time CreatedUser Full NameStatus DescriptionDetails
 Page 1 of 5, items 1 to 10 of 42.
23/10/2025 15:57:24Lorraine FitchBusiness Item Created 
23/10/2025 15:57:24Lorraine FitchCommittee AddedCabinet
23/10/2025 15:57:24Lorraine FitchMeeting Added04/11/2025 6:00PM
23/10/2025 15:58:08 General Details EditedReference Number Generated (ES/2564)
23/10/2025 15:58:08Lorraine FitchStatus ChangedDecision Proposed [2]
23/10/2025 16:01:25Lorraine FitchWard AddedAldeburgh and Leiston
23/10/2025 16:01:25Lorraine FitchWard AddedBeccles and Worlingham
23/10/2025 16:01:25Lorraine FitchWard AddedBungay and Wainford
23/10/2025 16:01:25Lorraine FitchWard AddedCarlford and Fynn Valley
23/10/2025 16:01:25Lorraine FitchWard AddedCarlton and Whitton

Approval/Comments

No history found.