Form

Reclaim excise duty on oil used as a horticultural producer

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.

• From: HM Revenue & Customs
• Published: 8 October 2014
• Last updated: 24 May 2023 — See all updates

Documents

Claim online

http://www.tax.service.gov.uk/digital-forms/form/repayment-of-excise-duty-on-mineral-oil-used-by-horticultural-producers/draft/guide

Claim by post

Ref: HO49

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/IndirectTax/1.0/HO49&template=HO49.xdp

Read the accessibility statement for HMRC forms

https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

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

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

How to use the online form

You’ll need to sign in to use the online service. If you do not already have sign in details, you’ll be able to create them.

How to use the print and post form

You will fill this form in online and you cannot save your progress. It is best to get all of your information together before you start.

Related forms and guidance

Repayment of excise duty on heavy oil used to grow horticultural produce (Excise Notice 183)
Guidance on claiming repayment of the Excise Duty on heavy mineral (hydrocarbon) oil used for eligible purposes as a horticultural producer.

Excise Duty hydrocarbon oils rates and allowances
Guidance on the Excise Duty rates for oils.

Published 8 October 2014

Last updated 24 May 2023 + show all updates

1. 24 May 2023

   Information about delays in processing Fuel Duty relief claims of up to 3 months has been added.

2. 16 May 2016

   An online forms service is now available.

3. 8 October 2014

   First published.