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Record Ref : FOI 12304
Date Received : 03/08/2026
Date Completed : 29/09/2026
Organisation : Private Individual
Application Type : Private Individual
Category : Expenditure, Budgets and Income
Question
Please provide the list of categories or headings under which your department records financial losses, write-offs, and special payments.
For each category, please provide the total monetary value recorded for the last three completed financial years.
To confirm, all I require is the category name that your department uses and the total amount recorded under that category. These figures should already be a matter of record within your existing financial reporting processes and therefore should not require any additional analysis or reclassification.
Categories may include, but are not limited to: fraud, overpayments, unrecoverable debts, theft, misappropriation, losses due to error or negligence, contract failures, procurement disputes or terminated contracts, failed or abandoned IT/digital projects, compensation payments, ex-gratia payments, and payments made under settlement agreements (including those containing confidentiality clauses or non-disclosure provisions).
If any category or heading used to record losses has changed name, been merged, split, or reclassified during the three-year period, please identify the change.
For clarity, an example of the type of output requested for each category and for each financial year would be totals such as:
• £50m recorded under fraud
• £120m recorded under overpayments
• £300m recorded under unrecoverable debts
• £40m recorded under settlement agreements
• £200m recorded under failed IT projects
• £80m recorded under procurement disputes
These examples are illustrative only. Please provide the categories actually used by your department and the totals recorded under each for each of the last three years.
Answer
Please provide the list of categories or headings under which your department records financial losses, write-offs, and special payments
Write Offs for Council Tax, Business Rates, Sundry Debtors are as follows
Year Council Tax Business Rates Sundry Debts Housing Benefit Overpayment
2025 513,404 434,245 119,779.26 39,305.41
2024 496,929 52,319 189,892.54 9,571.94
2023 315,148 456,735 162,471.97 58,283.12
Reasons for write off include:
Deceased
No forwarding address/ Untraceable
Debt Relief Order
Bankruptcy
IVA
Liquidation
Dissolved
Administration
Company Dissolved / Ceased Trading
Small Balance
Moved Abroad
Imprisoned
Nil Effects
We can confirm that the losses identified by Counter Fraud during the period requested would be more appropriately categorised as misappropriation rather than theft.
Counter Fraud has not recorded any losses specifically under the category of theft during this period.
2023/24- N/A
2024/25 - £493.00
2025/26 - £1,597.17
Total loss £2,090.17 during the last three financial years.
Third-party insurance claim payments:
2023/24 = £29,599.94
2024/25 = £48,606.36
2025/26 = £47,016.88