Appendix 3 - Non-Domestic Rates debt written off in financial year 2025/26 by year and reason
Perth and Kinross Council · 24 June 2026
Back to Finance and Resources Committee — 24 June 2026 and its agenda
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Appendix 3 Financial Year Statutory Additions Deceased No Trace Sequestration, Liquidation etc. Ceased Trading Wrongly Rated Small Balances Uneconomical to Pursue/Collect Unclaimed Credits Debt Prescribed Total 1995 to 2005 £14,664.63 £0.00 £21,215.70 £0.00 £0.00 £0.00 £26.95 £0.00 £0.00 £71,030.38 £106,937.66 2006 £3,212.62 £0.00 £21,907.27 £0.00 £0.00 £0.00 £0.10 £0.00 £0.00 £0.00 £25,119.99 2007 £1,783.90 £0.00 £16,771.63 £0.00 £0.00 £0.00 -£0.06 £0.00 £0.00 £0.00 £18,555.47 2008 £1,451.63 £0.00 £14,460.42 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £15,912.05 2009 £1,510.34 £0.00 £15,103.40 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £16,613.74 2010 £1,836.06 £0.00 £18,360.64 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £20,196.70 2011 £1,669.92 £0.00 £7,472.34 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £9,142.26 2012 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.01 £0.00 £0.00 £0.00 £0.01 2013 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 2014 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 2015 £0.00 £21.60 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £21.60 2016 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 2017 -£182.85 £0.00 £16,113.42 £0.00 £0.00 £0.00 -£1.10 £0.00 £0.00 £0.00 £15,929.47 2018 -£246.24 £0.00 £10,635.00 £0.00 £0.00 £1,160.81 £0.00 £0.00 £0.00 £0.00 £11,549.57 2019 £0.00 £0.00 £12,463.00 £0.00 £0.00 £3,614.21 -£0.41 £0.00 £0.00 £0.00 £16,076.80 2020 £303.50 £0.00 £147.07 £3,034.98 £0.00 £37,838.26 -£2.85 £0.00 -£271.69 £0.00 £41,049.27 2021 £499.80 £4,998.00 £126.93 £0.00 £0.00 £62,950.51 £5.05 £0.00 -£252.04 £0.00 £68,328.25 2022 £160.15 £2,973.47 £125.86 £1,751.43 £2,060.22 £63,180.07 £5.65 £0.00 -£8,068.08 £0.00 £62,188.77 2023 £6,633.25 £0.00 £7,180.05 £30,728.00 £36,466.67 £40,593.55 £15.75 £0.00 -£14,429.19 £0.00 £107,188.08 2024 £5,732.93 £0.00 £939.64 £26,668.20 £29,227.27 £0.00 -£3.06 £0.00 -£10,732.62 £0.00 £51,832.36 2025 £2,609.49 £0.00 £640.85 £99,308.55 £7,454.89 £0.00 £1.58 £1,026.40 -£14,070.90 £0.00 £96,970.86 Totals £41,639.13 £7,993.07 £163,663.22 £161,491.16 £75,209.05 £209,337.41 £47.61 £1,026.40 -£47,824.52 £71,030.38 £683,612.91 Non-Domestic Rates Written-Off During Financial Year 2025/26 - Summary of Write-Off Reasons