Form

Fuel Duty: claim for repayment of Excise Duty on heavy mineral (hydrocarbon) oil used by horticultural producers (HO49)

Use the online service or postal form HO49 if you're a horticultural producer and want to claim a repayment of Excise Duty on heavy mineral oil.

Documents

Claim online (sign in using Government Gateway)

Claim by post

Details

About this form

If you’re a horticultural producer and want to claim a repayment of Excise Duty on heavy mineral oil, you can either:

  • use the online service
  • fill in form on-screen, print and post it to HMRC

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start using the postal form

If you’re using an older browser, such as 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 postal form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Excise Notice 183: repayment of Excise Duty on heavy oil used by growers of horticultural produce
Guidance on claiming repayment of the Excise Duty on heavy mineral (hydrocarbon) oil used for eligible purposes as a horticultural producer.

Rates and allowances: Excise Duty - Hydrocarbon oils
Guidance on the Excise Duty rates for oils.

Published 8 October 2014
Last updated 16 May 2016 + show all updates
  1. An online forms service is now available.
  2. First published.