VBDR1600 - Introduction: What time limits apply for claiming relief?

Under paragraph 165A (1) (a) and (b), VAT Regulation 1995, a claim for bad debt relief must be made within four years and six months of the later of the following:

• the date when the amount became due and payable; and
• the date of the supply.

However, claims relating to supplies made between 1 April 1989 and 30 April 1997 where the due date for payment was before 1 May 1997 are not limited to four years and six months. (See paragraph 165A (3) VAT Regulations 1995)