Business tax – form

Fuel Duty: claim for repayment of Excise Duty on oils or biofuel used to generate electricity (EX55)

Use form EX55 to claim for the repayment of duty on oils or biofuels used to generate electricity.

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Biofuel traders and producers

HMRC will only accept your claim for repayment of duty on biofuels if you’re otherwise unable to set-off the duty against your normal liability. You can do this on forms HO10 (for deferment traders) or HO930 (for biofuels producers).

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Excise Notice 175: motor and heating fuels - relief from Excise Duty: oils used to generate electricity
Guidance on the relief from Excise Duty available for users of fuel used to generate electricity. It also explains your roles and responsibilities if you qualify for a claim.

Fuel Duty: Return and payment of duty for biofuels and other fuel substitutes (HO930)
Use form as a biofuels producer to declare your Excise Duty if you use or set aside more than 2,500 litres a year.