CCLG13150 - Bad Debt Relief on CCL: Bad debt account
In order to claim bad debt relief the energy supplier must comply with regulation 7(2) of the CCL (General) Regulations 2001 and maintain a CCL bad debt account. This account should contain:
(a) in respect of each taxable supply -
- the amount of levy charged;
- the return in which that tax was accounted for and when it was paid;
- the date and identifying number of the CCLAD or invoice that was issued;
- any consideration that has been received (whether before the claim was made or subsequently);
(b) the outstanding amount;
(c) the amount of the claim; and
(d) the return in which the claim was made.
Outstanding amount” in regulation 10(4) of the CCL (General)
Regulations 2001 refers to:
(a) if at the time of the claim no part of the price written off in the claimant’s accounts as a bad debt has been received, an amount equal to the price so written off;
(b) if at that time any part of the price is so written off has been received, an amount by which that part is exceeded by the amount of the price written off.