Angus Council has been forced to write off more than £800,000 in bad debts over the last financial year.
Members of the local authority’s policy and resources committee will be asked to rubber-stamp almost £600,000 in “irrecoverable” tax and water charges.
A report by revenues manager Graham Ritchie states that while no “significant” council tax accounts of more than £10,000 were accrued, one insolvent business rates account of £104,000 made up the bulk of its total.
Some £591,721 of council tax and water rates will be written off, £61,148 in housing benefit overpayments, and £172,018 in business rates.
Mr Ritchie said: “The head of corporate improvement and finance has approved under delegated authority that the values shown are deemed irrecoverable.
“In coming to this conclusion he is satisfied that all avenues of recovery have been exhausted.
“Whilst these values are significant they require to be taken in the context of the gross charges levied and the council’s positive collection performance.
“It has to be stressed … should circumstances change every effort will be made to pursue any viable sums due.”
Councillors in Forfar will hear that 85% of the council tax and business debt deemed irrecoverable can either be categorised as sequestration and insolvency or “unable to trace”.
During 2013-14, Angus Council collected 97.6% of the council tax it was owed, against a Scottish average of 95.2%.
Last year The Courier reported how the local authority hoped to use sheriff officers to force debtors to pay back £12 million.
It reckoned it will be owed that sum in unpaid council tax, rates and rent and overpaid housing benefit over the next six years.
Officers would also serve debtors with statutory notices, court documents and warrants, and carry out evictions.