Scottish Borders Council has had to write off £1.58m of the debts owed to it over the last three years.
The reasons for debt becoming irretrievable vary. For council tax, the highest value of write-offs were due to the debtor becoming insolvent, while for non-domestic business rates, sequestration is the biggest reason for non-payment.
The number of written-off miscellaneous debts owed to the council’s people, place and chief executive service areas, has increased over the last year.
A council spokesperson said: “Scottish Borders Council takes its responsibility to protect the public purse seriously. Debts are only written off after concerted attempts to recover the money have proved unsuccessful.”