PENDLE Council is set to write off more than £230,000 in unpaid debts.
That amount includes £62,500 of council tax, and £169,500 in National Non Domestic Rate.
Council finance bosses said all avenues to chase the debts had now been exhausted.
Stephen Simm, revenues manager at Pendle Council, said: “All accounts raised are actively pursued for recovery.
“Reminders and final notices are issued, payments by instalment are negotiated and where necessary further action is taken.
“Debts are referred to the courts and to outside debt collection agencies.
“Recovery is made through attachment of earnings, directly from social security benefits and through the application of charging orders. We also apply insolvency, distress and committal powers where appropriate.”
The 57 council tax cases being written off include 28 who have absconded, 17 who are insolvent, nine where recovery has been exhausted, and three who are now out of legal jurisdiction.