Decision details

Debt Write Off

Decision Maker: Cabinet

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: Yes

Purpose:

To seek approval for the write off of uncollectable debt

Decision:

That Cabinet approves: -

 

  1. The write off of debts identified in this report, pending further information on an individual matter.

 

and

 

  1. An increase in the Section 151 write off delegation level, from £1,050 to £5,000

 

 

Reasons for the decision:

All recovery methods have been considered and where appropriate pursued, before making the decision to write off.  Debts will be written off against provisions in the Councils accounts.  Officer time can be maximised on greatest returns, at the same time as ensuring robust procedures for debt management are in place across all revenue streams.

 

The increase in the level of delegation to the Section 151 Officer will ensure an efficient mechanism to move irrecoverable debt through the authorisation process.

Alternative options considered:

Do nothing, however this would leave uncollectable debt showing on the council records.

Publication date: 21/01/2026

Date of decision: 20/01/2026

Decided at meeting: 20/01/2026 - Cabinet

Effective from: 29/01/2026

Accompanying Documents: