Business tax – form

Fuel Duty: claim for drawback of duty paid on oils used as fuel on foreign-going aircraft (HO60)

Use the online form to claim drawback for duty paid on oils used as fuel on foreign-going aircraft.

Documents

Detail

You can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • fill in the form on-screen, print and post it to HM Revenue and Customs

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

You must submit your claim within 2 years of the date of export. We can’t pay any claims submitted after this. For more information phone the Excise Helpline.

Omnibus claims

If you’re claiming for more than one flight you must complete the HO60 schedule, giving details of all flights, made up to a maximum of 6 per claim.

Production of documentary evidence

Under the provisions of the Customs and Excise Management Act 1979, section 133(5), you or any person who has at any stage been involved with the goods on which drawback is claimed may be required to give information and to produce any book of account or other document relating to the goods.

Before you start using the postal form

If you’re using the postal form and your browser is an older one, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so gather all your information together before you start to fill it in.

Rates and allowances: Excise Duty - hydrocarbon oils
Guidance on fuel duty payable on light oils, heavy oils, biofuels and road fuel gases.

Excise Notice 172: Excise Duty drawback - ships and aircraft stores
Guidance on drawback of Excise Duty on ships and aircraft stores, your entitlement to claim drawback and how to make a claim.