Excise Notice 263: marine voyages - relief from fuel duty

This notice is about the entitlement and procedures for reclaiming Excise Duty on fuel used in making marine voyages.



This notice cancels and replaces Notice 263 (April 2019).

This notice has been updated as a result of the UK leaving the EU.

This notice is not the law.

It is our view of what the law says and nothing in this notice takes the place of the law.

Published 6 November 2014
Last updated 18 January 2021 + show all updates
  1. This page has been updated because the Brexit transition period has ended.

  2. This page has been updated to show a change of email address in section 2.5.

  3. 'How you claim' has been amended to reflect that form HO50 can only be downloaded from the GOV.UK site.

  4. Update to paragraph 2.1 on 'What is an ‘eligible vessel’?' with information for Isle of Man residents.

  5. This notice cancels and replaces Notice 263 July 2015. Details of changes can be found in paragraph 1.2.

  6. Correction of 2 slight errors in paragraph 5.2, and the title has changed, to reflect that it is about fuel generally, not just oil.

  7. First published.

  8. Changes to Notice 263 paragraph 5.2