Reclaim excise duty on mineral oil used on commercial vessels

Use the online service or postal form HO50 to reclaim excise duty on mineral (hydrocarbon) oil used on board a vessel or hovercraft on a marine voyage.


Claim online (sign in using Government Gateway)

Claim by post


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 using the postal form

If you’re using an older browser, such as Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

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.

Relief from fuel duty for marine voyages (Notice 263)
Guidance on eligibility and how to reclaim excise duty on fuel used in vessels used to make ‘marine voyages’.

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

Updates to this page

Published 4 April 2014
Last updated 24 May 2023 + show all updates
  1. Information about delays in processing Fuel Duty relief claims of up to 3 months has been added.

  2. An online form service is now available.

  3. First published.

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