Use the online form service or postal form HO50 to reclaim Excise Duty on mineral (hydrocarbon) oil used on board a vessel or hovercraft on a marine voyage.
Ref: HO50 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/BusinessTax_iForms/1.0/HO50&template=HO50.xdp
To claim repayment of Excise Duty on mineral oil (hydrocarbon) oil used on board a vessel or hovercraft on a marine voyage, 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
You can’t claim less than £250. We’ll defer your claim for a maximum of 3 years until it amounts to £250.
Before you start filling in the postal form
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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.
Related forms and guidance
Excise Notice 263: marine voyages - Excise Duty relief for mineral (hydrocarbon) oil
Guidance on eligibility and how to reclaim Excise Duty on fuel used in vessels used to make ‘marine voyages’.
Rates and allowances: Excise Duty - Hydrocarbon oils
Guidance on the Excise Duty rates for oils.