Fuel Duty: claim for repayment of Excise Duty on heavy mineral (hydrocarbon) oil used by horticultural producers (HO49)
Use the online form service or postal form HO49 if you're a horticultural producer and want to claim a repayment of Excise Duty on heavy mineral oil.
Ref: HO49 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/IndirectTax/1.0/HO49&template=HO49.xdp
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 form service (sign in to, or set up a Government Gateway account)
- fill in form on-screen, print and post it to HM Revenue and Customs
Before you start using the postal form
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You’ll need to fill in the postal form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Related forms and guidance
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.