6 - Business Services Accounts for Write-Off
Renfrewshire Council · 14 September 2023
Back to Finance, Resources and Customer Services Policy Board — 14 September 2023 and its agenda
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_________________________________________________________________ To: Finance, Resources and Customer Services Policy Board On: 14 September 2023 ___________________________________________________________________ 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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Table 1 Housing Benefit Overpayments Reason No. Debtors Value Sequestrated 2 £16,537.30 Trust Deed 1 £20,315.61 Unrecoverable 2 £21,143.75 Total 5 £57,996.66 Table 2 Council Tax Reason No. Debtors Value Dissolved 1 £25,038.88 Sequestrated 3 £28,544.40 Trust Deed 2 £22,319.26 Total 6 £75,902.54 Table 3 Sundry Debtors - Communities, Housing and Planning Services Reason No. Debtors Value Trust Deed 1 £96.53 Total 1 £96.53 Table 4 Non-Domestic Rates Reason No. Debtors Value Dissolved 12 £410,780.89 Sequestrated 1 £16,326.08 Total 13 £427,106.97 2. Recommendations 2.1 The Board is asked to authorise the write-off of the £561,102.70 as detailed above.
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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 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 Housing Benefit Overpayments Unrecoverable 19/03/2018 to 08/01/2023 10239.87 Total £10,239.87 Debtor 2 Not Applicable Housing Benefit Overpayments Unrecoverable 20/07/2020 to 18/12/2022 10903.88 Total £10,903.88 Debtor 3 Not Applicable Housing Benefit Overpayments Sequestrated 01/06/2015 to 06/08/2020 15792.49 Debtor 3 Not Applicable Council Tax Sequestrated 2013 83.91 Debtor 3 Not Applicable Council Tax Sequestrated 2015 468.86 Debtor 3 Not Applicable Council Tax Sequestrated 2016 240.77 Debtor 3 Not Applicable Council Tax Sequestrated 2017 335.22 Total £16,921.25 Debtor 4 Not Applicable Housing Benefit Overpayments Sequestrated 07/12/2013 to 22/12/2013 744.81 Debtor 4 Not Applicable Council Tax Sequestrated 1998 347.03 Debtor 4 Not Applicable Council Tax Sequestrated 1999 66.24 Debtor 4 Not Applicable Council Tax Sequestrated 2000 379.58 Debtor 4 Not Applicable Council Tax Sequestrated 2001 759.04 Debtor 4 Not Applicable Council Tax Sequestrated 2002 654.80 Debtor 4 Not Applicable Council Tax Sequestrated 2003 609.48 Debtor 4 Not Applicable Council Tax Sequestrated 2004 802.64 Debtor 4 Not Applicable Council Tax Sequestrated 2005 695.02 Debtor 4 Not Applicable Council Tax Sequestrated 2006 106.48 Debtor 4 Not Applicable Council Tax Sequestrated 2006 585.26 Debtor 4 Not Applicable Council Tax Sequestrated 2007 831.34 Debtor 4 Not Applicable Council Tax Sequestrated 2008 212.23
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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 Debtor 4 Not Applicable Council Tax Sequestrated 2010 77.09 Debtor 4 Not Applicable Council Tax Sequestrated 2011 372.41 Debtor 4 Not Applicable Council Tax Sequestrated 2012 378.41 Debtor 4 Not Applicable Council Tax Sequestrated 2013 397.07 Debtor 4 Not Applicable Council Tax Sequestrated 2017 669.86 Debtor 4 Not Applicable Council Tax Sequestrated 2018 1200.49 Debtor 4 Not Applicable Council Tax Sequestrated 2019 1247.64 Debtor 4 Not Applicable Council Tax Sequestrated 2020 1293.26 Debtor 4 Not Applicable Council Tax Sequestrated 2021 1096.75 Debtor 4 Not Applicable Council Tax Sequestrated 2022 843.33 Total £14,370.26 Debtor 5 Not Applicable Housing Benefit Overpayments Trust Deed 03/06/2016 to 07/03/2021 20315.61 Debtor 5 Not Applicable Council Tax Trust Deed 2010 295.26 Debtor 5 Not Applicable Council Tax Trust Deed 2011 61.56 Debtor 5 Not Applicable Council Tax Trust Deed 2011 394.98 Debtor 5 Not Applicable Council Tax Trust Deed 2012 621.22 Debtor 5 Not Applicable Council Tax Trust Deed 2013 180.05 Debtor 5 Not Applicable Council Tax Trust Deed 2013 11.04 Debtor 5 Not Applicable Council Tax Trust Deed 2014 483.53 Debtor 5 Not Applicable Council Tax Trust Deed 2015 689.41 Debtor 5 Not Applicable Council Tax Trust Deed 2016 170.34 Debtor 5 Not Applicable Council Tax Trust Deed 2016 689.87 Debtor 5 Not Applicable Council Tax Trust Deed 2018 331.11 Debtor 5 Not Applicable Council Tax Trust Deed 2019 806.63 Debtor 5 Not Applicable Council Tax Trust Deed 2020 844.06 Debtor 5 Not Applicable Council Tax Trust Deed 2021 955.17 Debtor 5 Not Applicable Sundry Debtors ‐ Communities, Housing and Planning Services Trust Deed 20/11/2014 96.53
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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 Total £26,946.37 Debtor 6 Not Applicable Council Tax Sequestrated 2008 1378.05 Debtor 6 Not Applicable Council Tax Sequestrated 2009 1709.60 Debtor 6 Not Applicable Council Tax Sequestrated 2010 1121.71 Debtor 6 Not Applicable Council Tax Sequestrated 2010 735.94 Debtor 6 Not Applicable Council Tax Sequestrated 2011 2475.90 Debtor 6 Not Applicable Council Tax Sequestrated 2012 1337.08 Debtor 6 Not Applicable Council Tax Sequestrated 2013 911.17 Debtor 6 Not Applicable Council Tax Sequestrated 2014 126.25 Debtor 6 Not Applicable Council Tax Sequestrated 2016 142.78 Debtor 6 Not Applicable Council Tax Sequestrated 2017 1407.19 Debtor 6 Not Applicable Council Tax Sequestrated 2018 252.84 Debtor 6 Not Applicable Council Tax Sequestrated 2019 2191.68 Total £13,790.19 Debtor 7 Not Applicable Council Tax Trust Deed 2001 387.64 Debtor 7 Not Applicable Council Tax Trust Deed 2001 1057.55 Debtor 7 Not Applicable Council Tax Trust Deed 2002 131.79 Debtor 7 Not Applicable Council Tax Trust Deed 2004 955.28 Debtor 7 Not Applicable Council Tax Trust Deed 2005 134.90 Debtor 7 Not Applicable Council Tax Trust Deed 2005 211.98 Debtor 7 Not Applicable Council Tax Trust Deed 2005 560.42 Debtor 7 Not Applicable Council Tax Trust Deed 2006 1510.07 Debtor 7 Not Applicable Council Tax Trust Deed 2008 433.91 Debtor 7 Not Applicable Council Tax Trust Deed 2008 827.34 Debtor 7 Not Applicable Council Tax Trust Deed 2009 1523.63 Debtor 7 Not Applicable Council Tax Trust Deed 2010 1208.66 Debtor 7 Not Applicable Council Tax Trust Deed 2014 1015.50 Debtor 7 Not Applicable Council Tax Trust Deed 2014 487.48
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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 4 Debtor 7 Not Applicable Council Tax Trust Deed 2015 868.95 Debtor 7 Not Applicable Council Tax Trust Deed 2017 190.19 Debtor 7 Not Applicable Council Tax Trust Deed 2019 974.37 Debtor 7 Not Applicable Council Tax Trust Deed 2020 1508.80 Debtor 7 Not Applicable Council Tax Trust Deed 2021 785.19 Debtor 7 Not Applicable Council Tax Trust Deed 2022 1011.38 Total £15,785.03 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2017 368.58 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2017 368.58 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2017 368.58 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2017 368.58 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2017 368.58 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2017 368.58 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2017 368.58 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2017 368.58 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2017 368.58 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2017 368.58 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2018 1200.49
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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 5 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2018 1200.49 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2018 1200.49 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2018 985.21 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2018 1200.49 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2018 1200.49 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2018 1200.49 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2018 1200.49 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2018 1200.49 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2018 1200.49 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2019 1101.07 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2019 1101.07 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2019 1101.07 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2019 1101.07 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2019 754.90 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2019 1101.07
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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 6 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2019 1101.07 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2019 1101.07 FUTURE DEVELOPMENT PROPERTIES LTD Not Applicable Council Tax Dissolved 2019 1101.07 Total £25,038.88 Capretz Ltd 11, Gilmour Street, Paisley, PA1 1DD Non‐Domestic Rates Dissolved 2019 6281.89 Capretz Ltd 11, Gilmour Street, Paisley, PA1 1DD Non‐Domestic Rates Dissolved 2020 11318.97 Capretz Ltd 11, Gilmour Street, Paisley, PA1 1DD Non‐Domestic Rates Dissolved 2021 3426.71 Total £21,027.57 Dreams Desserts Ltd 35, Causeyside Street, Paisley, PA1 1YL Non‐Domestic Rates Dissolved 2021 895.33 Dreams Desserts Ltd 35, Causeyside Street, Paisley, PA1 1YL Non‐Domestic Rates Dissolved 2022 7723.98 Dreams Desserts Ltd 35, Causeyside Street, Paisley, PA1 1YL Non‐Domestic Rates Dissolved 2023 1436.85 Total £10,056.16 Erskine Mains Limited Erskine Mains Home, Meadows Drive, Erskine, PA8 7ED Non‐Domestic Rates Dissolved 2018 20861.06 Erskine Mains Limited Erskine Mains Home, Meadows Drive, Erskine, PA8 7ED Non‐Domestic Rates Dissolved 2019 51084.00 Erskine Mains Limited Erskine Mains Home, Meadows Drive, Erskine, PA8 7ED Non‐Domestic Rates Dissolved 2020 39488.91 Total £111,433.97 Giftsforhome Ltd Unit 171, Braehead Shopping Centre, King'S Inch Road, Glasgow, G51 4BS Non‐Domestic Rates Dissolved 2020 9962.80 Giftsforhome Ltd Unit 171, Braehead Shopping Centre, King'S Inch Road, Glasgow, G51 4BS Non‐Domestic Rates Dissolved 2021 35411.20
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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 7 Giftsforhome Ltd Unit 171, Braehead Shopping Centre, King'S Inch Road, Glasgow, G51 4BS Non‐Domestic Rates Dissolved 2022 7436.80 Total £52,810.80 Giftswrapping Ltd Unit 12 Paisley Centre, 23, High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2019 1848.95 Giftswrapping Ltd Unit 12 Paisley Centre, 23, High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2021 16936.21 Total £18,785.16 Glasgow Chauffeur Drive Ltd 7c, Lyon Road, Linwood, Paisley, PA3 3BQ Non‐Domestic Rates Dissolved 2018 4389.64 Glasgow Chauffeur Drive Ltd 7c, Lyon Road, Linwood, Paisley, PA3 3BQ Non‐Domestic Rates Dissolved 2019 4581.50 Glasgow Chauffeur Drive Ltd 7c, Lyon Road, Linwood, Paisley, PA3 3BQ Non‐Domestic Rates Dissolved 2020 4544.14 Total £13,515.28 Home Zone Glasgow Limited Rmu3, Central Way, Paisley, PA1 1EH Non‐Domestic Rates Dissolved 2021 270.64 Home Zone Glasgow Limited Units 40‐41 Piazza, Central Way, Paisley, PA1 1EN Non‐Domestic Rates Dissolved 2022 22100.28 Home Zone Glasgow Limited Units 40‐41 Piazza, Central Way, Paisley, PA1 1EN Non‐Domestic Rates Dissolved 2023 459.22 Total £22,830.14 Debtor 8 Bel Cibo, 48a, Glasgow Road, Paisley, PA1 3PW Non‐Domestic Rates Sequestrated 2012 1432.82 Debtor 8 Bel Cibo, 48a, Glasgow Road, Paisley, PA1 3PW Non‐Domestic Rates Sequestrated 2013 4370.52
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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 8 Debtor 8 Bel Cibo, 48a, Glasgow Road, Paisley, PA1 3PW Non‐Domestic Rates Sequestrated 2015 4540.80 Debtor 8 Bel Cibo, 48a, Glasgow Road, Paisley, PA1 3PW Non‐Domestic Rates Sequestrated 2016 4578.64 Debtor 8 Bel Cibo, 48a, Glasgow Road, Paisley, PA1 3PW Non‐Domestic Rates Sequestrated 2017 1403.30 Total £16,326.08 Malik & Co Ltd 10, Paisley Road, Renfrew, PA4 8LT Non‐Domestic Rates Dissolved 2005 3643.97 Malik & Co Ltd 10, Paisley Road, Renfrew, PA4 8LT Non‐Domestic Rates Dissolved 2006 3327.73 Malik & Co Ltd 10, Paisley Road, Renfrew, PA4 8LT Non‐Domestic Rates Dissolved 2007 3051.27 Malik & Co Ltd 10, Paisley Road, Renfrew, PA4 8LT Non‐Domestic Rates Dissolved 2008 463.48 Malik & Co Ltd 10, Paisley Road, Renfrew, PA4 8LT Non‐Domestic Rates Dissolved 2013 2790.01 Malik & Co Ltd 10, Paisley Road, Renfrew, PA4 8LT Non‐Domestic Rates Dissolved 2014 1299.97 Total £14,576.43 Storage Investments Limited Warehouse Grd Flr, 1, Macdowall Street, Paisley, PA3 2JG Non‐Domestic Rates Dissolved 2016 36029.84 Storage Investments Limited Warehouse Grd Flr, 1, Macdowall Street, Paisley, PA3 2JG Non‐Domestic Rates Dissolved 2017 22851.02 Storage Investments Limited Bldg 16 Office 3.2, 1, Macdowall Street, Paisley, PA3 2NB Non‐Domestic Rates Dissolved 2016 485.33 Storage Investments Limited Bldg 23 Office 2.20, 1, Macdowall Street, Paisley, PA3 2NB Non‐Domestic Rates Dissolved 2016 99.32 Storage Investments Limited Bldg 23 Office 2.9, 1, Macdowall Street, Paisley, PA3 2NB Non‐Domestic Rates Dissolved 2016 484.00 Total £59,949.51 The Gallery Sb Ltd Lm18, Braehead Shopping Centre, King'S Inch Road, Glasgow, G51 4BP Non‐Domestic Rates Dissolved 2017 7701.60
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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 9 The Gallery Sb Ltd Lm18, Braehead Shopping Centre, King'S Inch Road, Glasgow, G51 4BP Non‐Domestic Rates Dissolved 2018 6577.97 The Gallery Sb Ltd Unit 114, Braehead Shopping Centre, King'S Inch Road, Glasgow, G51 4BS Non‐Domestic Rates Dissolved 2018 9002.64 Total £23,282.21 Tnr Export Packing Limited 3c, Lyon Road, Linwood, Paisley, PA3 3BQ Non‐Domestic Rates Dissolved 2016 1764.94 Tnr Export Packing Limited 3c, Lyon Road, Linwood, Paisley, PA3 3BQ Non‐Domestic Rates Dissolved 2017 4049.54 Tnr Export Packing Limited 3c, Lyon Road, Linwood, Paisley, PA3 3BQ Non‐Domestic Rates Dissolved 2018 4171.20 Tnr Export Packing Limited 3c, Lyon Road, Linwood, Paisley, PA3 3BQ Non‐Domestic Rates Dissolved 2019 4258.10 Tnr Export Packing Limited 3c, Lyon Road, Linwood, Paisley, PA3 3BQ Non‐Domestic Rates Dissolved 2020 1925.01 Total £16,168.79 Workspace Studios Limited Studio 8, 1, Macdowall Street, Paisley, PA3 2NB Non‐Domestic Rates Dissolved 2017 55.54 Workspace Studios Limited Studio 8, 1, Macdowall Street, Paisley, PA3 2NB Non‐Domestic Rates Dissolved 2018 20880.00 Workspace Studios Limited Studio 8, 1, Macdowall Street, Paisley, PA3 2NB Non‐Domestic Rates Dissolved 2019 8131.19 Workspace Studios Limited Studio 11, 1, Macdowall Street, Paisley, PA3 2NB Non‐Domestic Rates Dissolved 2019 4867.87 Workspace Studios Limited Bldg 27 Grd Biomass, 1, Macdowall Street, Paisley, PA3 2NB Non‐Domestic Rates Dissolved 2018 4080.00 Workspace Studios Limited Bldg 27 Grd Biomass, 1, Macdowall Street, Paisley, PA3 2NB Non‐Domestic Rates Dissolved 2019 4165.00
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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 10 Workspace Studios Limited Bldg 27 Grd Biomass, 1, Macdowall Street, Paisley, PA3 2NB Non‐Domestic Rates Dissolved 2020 4165.27 Total £46,344.87 Overall Total £561,102.70