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.