Friday November 6th 2026
Scottish Borders Council headquarters
Written by Local Democracy Reporter, Paul Kelly
The level of debt Scottish Borders Council has been forced to write-off this year is almost 250 per cent higher than that of the same period last year, it has emerged.
Debt write-offs approved by SBC in the first six months of the current financial year have risen significantly, a new report reveals.
The total value of write-offs between 1 April 2026 and 30 September 2026 was £295.9k – compared to £85.7k in 2025.
The report covers the areas of Council Tax, Non-Domestic Rates, Sundry Debtors, Housing Benefit overpayments and aged debt from the local authority’s balance sheet.
Debts are written off when legislation prevents recovery, when it is uneconomic to pursue or if the debtor becomes insolvent or dies.
A decision to write-off a debt is only taken when all options of recovery have been exhausted, which includes the use of the council’s legal team and the appointed Sheriff Officers, Walker Love.
The biggest write-off over the period is Council Tax debt at £208.8k, compared to £53.9k last year. The main reason for the increase is that the death of the debtor, resulting in a write-off of £70.4k.
Meanwhile, non-domestic rates debt has soared from just £2.2k last year to £33.5k this.
Levels of write-offs for Sundry Debt so far are also at a higher level compared with the same period last year – £46.5k compared to £26.3k.
A report, to be presented to members of Scottish Borders Council’s Finance Executive Committee next week, states: “Levels of Council Tax write-offs processed in the first six months of 2026/27 are at a higher level compared with the same period last year.
“The increase is primarily within the deceased, gone away and sequestration categories.
“The value of write-offs can fluctuate significantly between reporting periods depending on the timing and value of individual cases reaching the point where all appropriate recovery action has been exhausted.
“Sequestration write-offs have also increased as additional staff have been trained and more cases have progressed through the insolvency process.
“It is expected that the level of debts written off in 2026/27 will vary as we see the effects of current economic challenges continuing to impact households and businesses.
“Performance in this area continues to be closely monitored and management action, including the approved policy on debt recovery and supporting procedures, are in place to minimise risk.
“The council maintains an appropriate bad debt provision to help manage these risks.”
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