Appendix 4 - Irrecoverable Rents 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 4 YEAR NO FUNDS/ NO PROSPECTS DECEASED/PERMANENT CARE DEBT PRESCRIBED OR LESS ThAN £250 TOTAL DEBT <April 2018 £14,648.69 £14,648.69 2018/19 £326.43 £326.43 2019/20 £234.48 £234.48 2020/21 £2,850.90 £2,850.90 2021/22 £549.76 £2,666.88 £3,216.64 2022/23 £32.75 £32.75 2023/24 £4,797.24 £4,797.24 2024/25 £139,872.11 £4,713.68 £144,585.79 2025/26 £59,536.13 £1,838.75 £1,895.93 £63,270.81 TOTAL £204,989.72 £16,487.44 £12,486.57 £233,963.73 Irrecoverable Rents Debt Recovery Process Day 14 - Arrears reminder letter sent If not paid, Day 21 - Attempt Contact with tenant If not paid, Day 28 - Further investigation either 7 day non-occupation letter or Pre Notice of Proceedings letter sent If not paid, Day 35 - Notice of Proceedings served by Sheriff Officer If not paid, Day 42 - Visit to tenant If not paid, Day 49 - Warning Letter Generated with effective date of Notice of Proceedings and possible court action If not paid, Day 56 - Taken to Eviction Prevention Panel and authorisation for Court Action sought Irrecoverable Housing Rents Debt Written off in financial year 2025/26 (to 22 Feb 2026) by year and reason