CCLG4750 - Accounting for the levy: Documents used to account for CCL
Suppliers of commodities, other than electricity or gas, account for CCL on the commercial invoice relating to the sale. Although the law does not state that the amount of CCL should be separately identified on the invoice, it is in the supplier’s interest to show CCL on the invoice to ensure that a claim to bad debt relief can be made at a later date.
Suppliers of electricity and gas account for the levy on a Climate Change Levy Accounting Document (CCLAD), unless the specific supply is covered by a special utility scheme. CCLADs are covered in more detail in section CCLG10000, which includes the format and the rules for issue.