Arrears of NI

AuthorityTreasury
Date received2020-02-24
OutcomeAll information sent
Outcome date2020-02-28
Case ID1193049

Summary

The Treasury responded to a request for National Insurance arrears and write-off figures for the last three complete financial years. The authority disclosed specific debt amounts and written-off values for the tax years ending in 2017, 2018, and 2019.

Key Facts

  • Treasury defines arrears as collectible debts outstanding for six months or more.
  • NI arrears increased from approximately £3.3 million in 2017 to £4.7 million in 2019.
  • NI write-offs rose significantly from £75,529.68 in 2017 to £488,433.10 in 2019.
  • Written-off debts are deemed irrecoverable after collection procedures are exhausted but may be written back if funds become available.
  • The request was clarified on 26 February 2020 to cover the last three full years.

Data Disclosed

  • £3,299,097.89
  • £3,422,076.57
  • £4,738,690.98
  • £75,529.68
  • £182,359.28
  • £488,433.10
  • 31/3/17
  • 31/3/18
  • 31/3/19
  • 2020-02-24
  • 2020-02-28
  • 1193049

Original Request

What has been the arrears of ni and how much has been written for each year

Data Tables (2)

Tax Year Ending Amount of NI Debt
31/3/17 £3,299,097.89
31/3/18 £3,422,076.57
31/3/19 £4,738,690.98
Tax Year Ending Amount of NI Written Off
31/3/17 £75,529.68
31/3/18 £182,359.28
31/3/19 £488,433.10

Full Response Text

Freedom of Information Seyrsnys Fysseree

The Treasury Government Office, Douglas Isle of Man, IM1 3PU

Telephone: (01624) 685605 Email: FOI.Treasury@gov.im

Government Website: www.gov.im

Our ref: 1193049 28 February 2020

Dear ###

I write further to your request which was received on 21 February 2020 which states:

"What has been the arrears of ni and how much has been written for each year" After clarification of your original request on 26 February 2020 your revised request states: “What has been the arrears of ni and how much has been written for the last full three years” The information which you have requested is detailed below; Response The figures below represent the amount of National Insurance arrears as at 31st March for each of the last 3 complete financial years at the time of your request. Please note that Treasury deem arrears to be collectible debts which have been outstanding for six months or more. Tax Year Ending Amount of NI Debt 31/3/17 £3,299,097.89 31/3/18 £3,422,076.57 31/3/19 £4,738,690.98 The figures below are the amount of National Insurance arrears written off as at 31st March for each of the last 3 complete financial years at the time of your request. The values displayed are total written off for all National Insurance types and for all outstanding years. Before a debt is written off the Division will

have exhausted all collection procedures and these debts have been deemed irrecoverable. Debts that have been written off will be written back should funds become available. Tax Year Ending Amount of NI Written Off 31/3/17 £75,529.68 31/3/18 £182,359.28 31/3/19 £488,433.10

Please quote the reference number 1193049 in any future communications.

Your right to request a review

If you are unhappy with this response to your freedom of information request, you may ask us to carry out an internal review of the response, by completing a complaint form and submitting it electronically or by delivery/post.

An electronic version of our complaint form can be found by going to our website at https://services.gov.im/freedom-of-information/Review . If you would like a paper version of our complaint form to be sent to you by post, please contact me and I will be happy to arrange for this. Your review request should explain why you are dissatisfied with this response, and should be made as soon as practicable. We will respond as soon as the review has been concluded.

If you are not satisfied with the result of the review, you then have the right to appeal to the Information Commissioner for a decision on; 1. Whether we have responded to your request for information in accordance with Part 2 of the Freedom of Information Act 2015; or 2. Whether we are justified in refusing to give you the information requested.
In response to an application for review, the Information Commissioner may, at any time, attempt to resolve a matter by negotiation, conciliation, mediation or another form of alternative dispute resolution and will have regard to any outcome of this in making any subsequent decision. More detailed information on your right to a review can be found on the Information Commissioner’s website at www.inforights.im. Should you have any queries concerning this letter, please do not hesitate to contact me. Further information about freedom of information requests can be found at www.gov.im/foi.

I will now close your request as of this date.

Yours sincerely