Appendix 3 – Non Domestic Rates debt written off in financial year 2022/23 by year and reason

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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
Total
2000-2014 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 -£1.18 -£18.28 -£19.46
2015 £43.28 £0.00 £434.36 £0.00 £432.79 £0.00 -£0.20 £0.00 £910.23
2016 £266.20 £0.00 -£491.69 £0.00 £2,231.70 £0.00 -£4.91 £0.00 £2,001.30
2017 £1,418.03 £107.18 -£85,096.63 £9,655.73 £15,075.60 £3,675.91 -£0.50 £0.00 -£55,164.68
2018 £7,819.85 £110.40 -£53,667.98 £50,044.71 £34,738.74 £10,235.44 -£0.36 £0.00 £49,280.80
2019 £15,231.85 £112.70 -£53,418.14 £53,032.87 £55,512.73 £15,141.00 £0.00 £0.00 £85,613.01
2020 £2,712.82 £0.00 -£25,440.96 £10,702.81 £12,050.84 £59,112.75 -£8.33 £0.00 £59,129.93
2021 £1,794.16 £0.00 -£15,845.12 £14,643.98 £5,550.83 £0.00 -£3.46 £0.00 £6,140.39
2022 £9,250.17 £0.00 -£189,643.16 £67,310.48 £21,203.82 £0.00 £2.05 £0.00 -£91,876.64
Totals £38,536.36 £330.28 -£423,169.32 £205,390.58 £146,797.05 £88,165.10 -£16.89 -£18.28 £56,014.88
Non-Domestic Rates Debt Recovery Process
Formal recovery cannot take place until 30 September each year
If not paid, Ratepayer must be 2 instalments in arrears, final notice is issued
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
Non-Domestic Rates Written-Off During Financial Year 2022/23 - Summary of Write-Off Reasons