:foreach h in=[/ip hotspot host find] do={
    :local mac [/ip hotspot host get $h mac-address]
    :if ([:len [/ip hotspot active find where mac-address=$mac]] = 0) do={
        :if ([:len [/ip hotspot user find where name=$mac]] > 0) do={
            /ip hotspot host remove $h
            :local ck [/ip hotspot cookie find where mac-address=$mac]
            :if ([:len $ck] > 0) do={ /ip hotspot cookie remove $ck }
        }
    }
}