Form

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

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

Documents

Claim online (sign in using Government Gateway)

Claim by post

Details

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

Email HMRC to ask for this form in Welsh (Cymraeg).

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 form HO10 (for deferment traders) by contacting the Excise Helpline or on form HO930 (for biofuels producers).

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.

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

Before you start using the postal form

If you’re using the postal form and your browser is an older one, for example, 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.

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.

Excise Notice 179e: biofuels and other fuel substitutes
Guidance on the legal definitions of biofuel products, Excise Duty rates and the roles and responsibilities of producers (and in some cases, users) of these products.

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.

Published 4 April 2014