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Enhancement Request: Automated De Minimis VAT Determination for Grouped Premises

Arnab GhoshMar 16 2026

This idea requests Oracle Utilities C2M/CCB product support for automated VAT treatment determination (De‑Minimis vs Standard) at a premises‑group level, including support for HMRC thresholds, normalized daily consumption, override flags, and automated rebilling triggers.

Currently, this capability does not exist in product, resulting in custom batch processes, custom tables, and significant manual intervention.

This is a standard process across all utility processes for energy in UK market.


Problem Statement

For customers with multiple premises under common ownership or postcode, VAT eligibility (De‑Minimis 5% vs Standard 20%) must be determined based on aggregated daily consumption across linked accounts.

Oracle C2M/CCB currently evaluates VAT at individual account level only, with no support for:

  • Group‑based consumption aggregation
  • Normalization of consumption across different billing cycles
  • HMRC thresholds (33 kWh/day Electricity, 145 kWh/day Gas)
  • Automated propagation of VAT decisions back into billing
  • Rebilling automation when VAT status changes retroactively

This results in significant manual work and compliance risk.

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Added on Mar 16 2026
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