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 service
- fill in the 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.
You cannot claim less than £250. We’ll defer your claim for a maximum of 3 years until it amounts to £250.
Email HMRC to ask for this form in Welsh (Cymraeg).
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 cannot save a partly completed form so gather all your information together before you start to fill it in.
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.