Item 6 - Business Services Write-Off Reports
Renfrewshire Council · 12 September 2024
Back to Finance, Resources and Customer Services Policy Board — 12 September 2024 and its agenda
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1 _________________________________________________________________ To: Finance, Resources and Customer Services Policy Board On: 12 September 2024 ___________________________________________________________________ Report by: Director of Finance and Resources ___________________________________________________________________ Heading: Business Services Accounts for Write Off ___________________________________________________________________ 1. Summary 1.1 In accordance with Financial Regulation 3.5.10 a report regarding the write-off for sums over £10,000 due must be submitted to the Finance and Resources Policy Board. 1.2 The debt recovery process involves extensive effort by the Council and its collection agents to locate the debtor and recover the debt. During this process a stage can be reached when it is recognised that the recovery of the sums is no longer viable, and it is prudent to write-off the recovery of the outstanding liability. 1.3 The Council has already pursued each of the debts summarised on the attached Appendix through its follow up cycle and it is considered prudent to write-off the outstanding balance. 1.4 The approval for the write-off will enable the Council to prudently reflect within the financial accounts an accurate representation of the collectable debt. The Council continues to monitor the accounts and, where the circumstances of the debtor alter, will instigate further recovery action as appropriate. The level of write-off will be contained within the Council’s bad debt provision. 1.5 An analysis of the debt proposed for write-off highlighting the reason why collection is deemed irrecoverable is shown in table 1 below:
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2 Table 1 Council Tax Reason No. Debtors Value Deceased 1 £27,084.19 Sequestrated 4 £50,047.30 Trust Deed 2 £26,160.04 Total 7 £103,291.53 Table 2 Non-Domestic Rates Reason No. Debtors Value Deceased 1 £29,630.82 Dissolved 14 £731,158.60 Liquidated 4 £303,597.46 Total 19 £1,064,386.88 Table 3 Housing Benefit Overpayments Reason No. Debtors Value Sequestrated 1 £13,482.49 Trust Deed 2 £2,202.01 Total 3 £15,684.50 2. Recommendations 2.1 The Board is asked to authorise the write-off of the £1,183,362.91 as detailed above.
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3 Implications of the Report 1. Financial – There has been adequate provision made for these bad debts. 2. HR & Organisational Development - None 3. Community Planning – None 4. Legal - None 5. Property/Assets – None 6. Information Technology – None 7. Equality & Human Rights – None 8. Health & Safety - None 9. Procurement – None 10. Risk - None 11. Privacy Impact – None 12. Climate Risk – None 13. Children’s Rights – None. 14. COSLA Policy Position – N/A Author: Emma Shields – Strategic Service Delivery Manager
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Finance, Resources and Customer Services Policy Board – Business Services Accounts for Write-Off Appendix Name Property Address Service Reason Year/Period/ Invoice Date Amount 1 Debtor 1 Not Applicable Council Tax Deceased 2000/01 to 2018/19 27084.19 Not Applicable Non‐Domestic Rates Deceased 2010/11 to 2020/21 29630.82 Total £56,715.01 Debtor 2 Not Applicable Council Tax Trust Deed 1995/96 to 2023/24 13759.99 Not Applicable Housing Benefit Overpayments Trust Deed 02/01/2012 ‐ 24/01/2016 2094.87 Total £15,854.86 Debtor 3 Not Applicable Council Tax Trust Deed 1993/94 to 2023/24 12400.05 Not Applicable Housing Benefit Overpayments Trust Deed 09/05/2005 ‐ 22/05/2005 107.14 Total £12,507.19 Debtor 4 Not Applicable Council Tax Sequestrated 2009/10 to 2017/18 10903.21 Total £10,903.21 Debtor 5 Not Applicable Council Tax Sequestrated 2019/20 to 2023/24 12788.58 Total £12,788.58 Debtor 6 Not Applicable Council Tax Sequestrated 2013/14 to 2023/24 15573.61 Total £15,573.61 Debtor 7 Not Applicable Council Tax Sequestrated 2005/06 to 2023/24 10781.90 Total £10,781.90 Debtor 8 Not Applicable Housing Benefit Overpayments Sequestrated 16/02/2015 ‐ 13/05/2018 13482.49 Total £13,482.49 Aston Darby Harbour Property Limited Car Park, Harbour Road, Paisley, PA3 4DB Non‐Domestic Rates Dissolved 2017/18 to 2018/19 25023.64 Total £25,023.64 A‐Team Removals Ltd 43, Back Sneddon Street, Paisley, PA3 2DD Non‐Domestic Rates Dissolved 2021/22 to 2023/24 7792.48 45, Back Sneddon Street, Paisley, PA3 2DD Non‐Domestic Rates Dissolved 2021/22 to 2023/24 7873.35 Total £15,665.83
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Finance, Resources and Customer Services Policy Board – Business Services Accounts for Write-Off Appendix Name Property Address Service Reason Year/Period/ Invoice Date Amount 2 Black Rooster Peri Peri Paisley Limited Ground Floor, Leo'S, 28, High Street, Paisley, PA1 2BZ Non‐Domestic Rates Liquidated 2018/19 to 2019/20 27843.86 Total £27,843.86 Buddies Scot Limited Store For Unit 8, 23 High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2022/23 to 2022/23 1842.60 Units 7a/8 Paisley Centre, 23, High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2022/23 to 2022/23 15338.40 Total £17,181.00 Canvasrspicture Ltd Unit 114, Braehead Shopping Centre, King'S Inch Road, Glasgow, G51 4BS Non‐Domestic Rates Dissolved 2022/23 to 2023/24 55039.81 Total £55,039.81 Craftsandgifts1 Ltd Unit 12 Paisley Centre, 23, High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2022/23 to 2023/24 10982.24 Total £10,982.24 Gloria Jean'S Coffees Uk Franchising Ltd Unit C6, Braehead Shopping Centre, King'S Inch Road, Glasgow, G51 4BP Non‐Domestic Rates Liquidated 2021/22 to 2022/23 52632.27 Total £52,632.27 Hms (1019) Limited 45, Mckenzie Street, Paisley, PA3 1LQ Non‐Domestic Rates Dissolved 2021/22 to 2022/23 30013.80 Total £30,013.80 Luna Rosa Renfrew Limited Luna Rossa, Canal Street, Renfrew, PA4 8QE Non‐Domestic Rates Liquidated 2021/22 to 2022/23 11208.97 Total £11,208.97 Maj Scotland Ltd Store For Unit 4, 23, High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2021/22 to 2023/24 3790.19 Unit 4 Paisley Centre, 23, High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2021/22 to 2022/23 12717.25 Total £16,507.44
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Finance, Resources and Customer Services Policy Board – Business Services Accounts for Write-Off Appendix Name Property Address Service Reason Year/Period/ Invoice Date Amount 3 Navona Limited (Liq) Units 168 & 169, Braehead Shopping Centre, King'S Inch Road, Glasgow, G51 4BS Non‐Domestic Rates Dissolved 2005/06 to 2006/07 271187.84 Total £271,187.84 Newk2 Limited Barga, 25, New Street, Paisley, PA1 1XU Non‐Domestic Rates Dissolved 2019/20 to 2022/23 28707.76 Unit K2 Paisley Centre, 23, High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2019/20 to 2019/20 50.81 Total £28,758.57 Nile Blue Ltd Unit 108, Braehead Shopping Centre, King'S Inch Road, Glasgow, G51 4BS Non‐Domestic Rates Dissolved 2021/22 to 2022/23 22567.74 Total £22,567.74 Paisley Ventures Ltd Main St Bar & Restaurant, 37, Main Street, Houston, Johnstone, PA6 7HA Non‐Domestic Rates Dissolved 2021/22 to 2023/24 15215.08 Total £15,215.08 Scotia Accommodation Limited Scotia Airport Hotel, 91, New Sneddon Street, Paisley, PA3 2BJ Non‐Domestic Rates Dissolved 2021/22 to 2023/24 22950.25 Total £22,950.25 Snow Factor Ltd Unit 30, Xsite, Braehead, King'S Inch Road, Renfrew, PA4 8XQ Non‐Domestic Rates Liquidated 2017/18 to 2019/20 211912.36 Total £211,912.36 Stermart Limited Unit 16 Paisley Centre, 23 High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2021/22 to 2022/23 10127.22 Total £10,127.22 Tsc Industries Ltd 47/49, Watt Road, Hillington, Glasgow, G52 4RY Non‐Domestic Rates Dissolved 2010/11 to 2019/20 189938.14 Total £189,938.14 Overall Total £1,183,362.91