Business tax – form

Fuel Duty: claim for repayment of Excise Duty on mineral oil used on commercial vessels (HO50)

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.

Documents

Detail

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.

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.