Following a change to the way the bad debt is calculated an amendment to the policy is necessary to provide for appropriate delegations.
The Councils bad debt provision for Council Tax and Business Rates is to provide for debts over a period of 10 years. Any debts that are subject to write off which are not fully provided for will be considered by the appropriate Head of Service who will make the decision to write the debt off based on the overall bad debt provision.
For the purpose of the policy, the appropriate Head of Service is as follows: -
• Head of Resident and Business Support
• Head of Finance and Investment
• Head of Financial Planning and Support.
A further insertion to the policy will also be made for debts of less than £50.00 and where the system permits, these debts will be written off in bulk to reduce the administrative effort of responding to small balance amounts. Write offs of this nature will be undertaken in line with the Resident and Business Support bulk write off process.