Appendix 2 – Council Tax debt written off in financial year 2022/23 by year and reason
Perth and Kinross Council · 7 June 2023
Back to Finance and Resources Committee — 7 June 2023 and its agenda
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Appendix 2 Financial Year Statutory Additions Deceased - No Estate No Trace Sequestration etc. Small Balances Uneconomical/ Unable to Pursue/Collect Council Tax Reduction Official Error Total 1993 £103.48 -£503.17 £1,385.38 £0.00 £0.60 £0.00 £0.00 £986.29 1994 £323.03 -£496.96 £3,113.87 £0.00 £0.28 £0.00 £0.00 £2,940.22 1995 £331.98 -£170.52 £3,057.62 -£97.88 -£0.12 £0.00 £0.00 £3,121.08 1996 £824.32 -£43.30 £8,122.13 £353.54 -£1.54 £0.00 £0.00 £9,255.15 1997 £891.35 £280.60 £8,594.03 £196.22 -£1.63 £0.00 £0.00 £9,960.57 1998 £798.63 -£89.35 £6,847.62 £0.00 -£3.34 £0.00 £0.00 £7,553.56 1999 £1,223.32 £252.83 £14,245.04 £689.50 -£4.73 £0.00 £0.00 £16,405.96 2000 £3,206.75 £1,090.29 £35,712.51 £817.25 -£2.26 £325.45 £0.00 £41,149.99 2001 £5,385.21 £1,167.18 £53,479.70 £1,213.69 -£0.19 £0.00 £0.00 £61,245.59 2002 £5,490.66 £2,369.14 £34,121.12 £3,195.83 £4.82 £8.67 £0.00 £45,190.24 2003 £3,506.17 £4,218.13 £23,422.81 £1,050.47 -£3.03 -£46.25 £0.00 £32,148.30 2004 £2,300.67 £4,249.23 £5,981.93 £1,965.65 -£10.55 £0.00 £0.00 £14,486.93 2005 £1,301.36 £4,243.25 £3,279.54 £5,508.27 £1.48 £0.00 £0.00 £14,333.90 2006 £1,351.50 £4,507.82 £2,416.00 £4,838.36 -£4.71 £0.00 £0.00 £13,108.97 2007 £1,882.00 £6,442.44 £3,703.00 £7,099.08 -£23.10 -£295.40 £0.00 £18,808.02 2008 £2,278.93 £7,410.55 £3,547.98 £6,043.83 -£0.36 £0.00 £0.00 £19,280.93 2009 £1,717.02 £4,683.70 £2,180.14 £5,394.04 -£1.27 £0.00 £0.00 £13,973.63 2010 £1,917.55 £4,348.96 £3,749.21 £6,655.60 -£4.09 £649.50 £0.00 £17,316.73 2011 £2,145.05 £7,231.38 £6,305.61 £7,066.14 -£5.28 £0.00 £0.00 £22,742.90 2012 £2,708.11 £6,752.05 £8,582.24 £6,635.24 -£8.29 £173.52 £0.00 £24,842.87 2013 £2,494.61 £6,408.94 £6,103.68 £8,483.29 -£9.50 £908.23 £178.33 £24,567.58 2014 £2,585.24 £5,074.29 £9,257.34 £7,313.63 -£5.97 £685.56 £0.00 £24,910.09 2015 £3,230.02 £6,984.75 £7,087.58 £7,298.60 -£15.11 -£112.19 £0.00 £24,473.65 2016 £3,638.65 £5,210.09 £12,094.12 £12,963.22 -£2.21 -£0.12 £33.51 £33,937.26 2017 £5,961.97 £9,594.83 £21,314.39 £20,342.50 -£52.23 £0.00 £333.29 £57,494.75 2018 £7,302.88 £10,111.23 £43,548.43 £15,635.46 -£5.20 £69.79 £337.29 £76,999.88 2019 £14,879.72 £14,050.77 £80,590.18 £21,720.48 -£4.42 £797.09 £1,031.59 £133,065.41 2020 £15,883.86 £12,683.21 £49,107.11 £33,963.46 £1.89 £636.51 £1,290.00 £113,566.04 2021 £10,289.84 -£10,693.97 -£26,700.06 £34,984.74 -£190.68 £70.37 £1,599.77 £9,360.01 2022 £2,675.51 £851.28 £2,658.75 £21,998.41 -£30.12 £591.92 £1,318.56 £30,064.31 Totals £108,629.39 £118,219.67 £436,909.00 £243,328.62 £380.86 £4,462.65 £6,122.34 £917,290.81 Council Tax Debt Recovery Process Day 1 - Bill Issued with instalment details If not paid, Reminder issued giving 14 days to pay If not paid,Summary Warrant applied for - 10% penalty applied, charge becomes payable in full If not paid, Sheriff Officer instructed to collect debt If not paid, Sheriff Officer serve a "Charge for payment" to allow diligence Council Tax Written-Off During Financial Year 2022/23 - Summary of Write-Off Reasons