A total of £3.2 million owed to Aberdeen City Council has been classed as “unrecoverable”.
The amount, which includes outstanding council tax, business rates and housing benefit overpayments, has been revealed in a new report.
Over the year 2017/18, there were 17,516 cases where money was deemed to be unrecoverable.
Council tax payments made up 14,926 of those cases, with a value of £1,452,825.
Keep up to date with the latest news with The Evening Express newsletter
The annual sum raised for council tax over the year was £158m.
Overpayments of housing benefit accounted for 2,269 of the cases, amounting to a total of £289,954.
The net amount in business rate write-offs is £1,483,651.
Reasons for debt being uncollectable could include death, bankruptcy or an unknown address.
Councillors are due to discuss the report on Tuesday at a meeting of the city growth and resources committee.