TOP brass in the Ministry of Defence wrote off almost £200million of taxpayers’ cash last year — including £4.7million for a crashed sub.

Costs of repairs on HMS Ambush were allowed to more than double after it hit a tanker off Gibraltar.

And £1million of equipment could not be accounted for after a major refit of hunter-killer nuclear sub HMS Triumph.

Among other losses buried in annual accounts were debts of £1million owed for training by two unnamed foreign countries.

Ration packs worth £363,000 were ditched after changes in plans meant they would not be used before their expiry date.

“Lost” gas canisters cost £3million and £1.2million in overpayments to military personnel were written off instead of being reclaimed.

The figures emerged as Defence Secretary Gavin Williamson fights for more cash.

James Price, of the TaxPayers’ Alliance, said last night: “It’s very disappointing that, despite so much goodwill towards our armed forces, that bureaucratic bungling has again cost taxpayers dear.”

The MoD insisted: “We have saved almost £8billion in efficiencies since 2010. We constantly analyse where we need to invest our £36billion budget and have robust processes to cut inefficiencies where possible.”