22 (22) VIREMENTS 2011-12 – The Director of Finance submitted a report seeking approval for changes to the revenue and capital budgets for 2011-12.
On 23 February 2011 Council approved the revenue and capital budgets for the 2011/2012 financial year. The report gave details of virements approved by the Director of Finance under delegated powers and those that required Cabinet Member approval.
Resolved – (a) That the virements at paragraph 3.1 of the report, approved by the Director of Finance under delegated powers be noted, and (b) that the permanent virements outlined in paragraph 3.2 of the report be approved.
23 (23) BUSINESS RATE RELIEF - The Director of Finance submitted a report considering the level of Business Rate relief to be awarded to ratepayers in North Lincolnshire.
The former Policy Committee agreed the legal position and administrative practices for dealing with rate relief on 22 January 1996.
The Corporate Services Cabinet Member on 20 February 2005 (minute 128 refers) agreed to adopt a scoring system based on set criteria for the awarding of discretionary rate relief. On 7 February 2005 (minute 233 refers) he agreed to amend the criteria. On 21 December 2006 he also agreed to update the criteria and gave approval to the Director of Finance to authorise relief where the level of relief remained unchanged.
There was no discretion about granting mandatory relief.
Resolved – That the level of rate relief be awarded to each applicant as set out in the schedule attached to the report.
24 (24) WRITE-OFF OF UNCOLLECTABLE DEBT - The Director of Finance submitted a report to advise of debts written off under delegated powers and seeking approval to write of debts over £5000.
The key points outlined within the report identified the amount of write-off for uncollectable debt from the following sources;
- Council Tax write-offs
- National Non Domestic Rate (NNDR) write offs
- Housing Benefit overpayment write-offs, and
- Sundry Debts
The full range of debt recovery processes had been undertaken in the pursuit of these debts proposed for write-off in accordance with Council policy.
In respect of Council Tax, National Non Domestic Rate (NNDR) and Housing Benefit Overpayments following all recovery action the debts for write-off were identified in sections 3.4, 3.5 and 3.6 of the report respectively as either irrecoverable or uneconomical to pursue. In respect of Sundry Debtors following all recovery action the debts for write-off were either irrecoverable or uneconomical to pursue and had been identified by Service in section 3.7 of the report.
Once written off the debts would remain in the Council`s records and available for payment in the future should this be appropriate.
Resolved – (a) That debts written off under delegated powers be noted; (b) that the write off of debts over £5,000, as set out in the report and accompanying appendices, be approved, and (c) that the debts remain in the council’s records and available for payment in the future should it be appropriate.
Where there is no report this is because it is exempt, as it contains information which is considered to be of a confidential nature, as detailed in the Local Government (Access to Information) Act.