Issue - meetings

Executive Summary

This is an annual report detailing the council’s collection performance and debt management arrangements for 2025/26. It includes:

• A summary of debts written off in each debt area showing the reasons for write-off and values.
• Collection performance for Council Tax and Non- Domestic Rates.
• Level of arrears outstanding
• Level of provision for bad and doubtful debts

Options considered.

To leave the write-off limits as they currently are or to increase these to a higher figure.

Consultation(s)

We are pleased to reach this year’s collection performance for council tax & Non-Domestic (Business) Rates whilst also working hard to reduce avoidance and fraud which with the cost-of-living crisis, second home premiums introduced and changes to Retail, Hospitality and Leisure relief to businesses has been a more difficult time to for enforcement.

Recommendations

That Cabinet recommends to Full Council to:

1. approve the annual report which details the Council’s write-offs, in accordance with the Council’s Debt Write-Off Policy and performance in relation to revenues collection.

2. approve the continued delegated authority as shown in appendix 2 for write offs.

Reasons for recommendations

The recommendations ensure the Council makes best use of its staff resources and manages its finances to ensure best value for money.

Background papers

Corporate Debt Management and Recovery Policy -Appendix 1; Debt Write Off Policy - Appendix 2 and Recovery Methods including Enforcement Agent Code of Practice and Enforcement Agent Instructions - Appendix 3.

Wards affected

All wards

Cabinet member(s)

Lucy Shires

Contact Officer

Sean Knight

Revenues Manger

Sean.Knight@north-norfolk.gov.uk