Apply for approval to claim for part repayment of excise duty paid on oil used to treat or produce oil

Use the online service or the postal forms HO53 to request approval to claim partial repayment of Hydrocarbon Oil Duty.


Apply online (sign in using Government Gateway)

Apply by print and post

Apply by post

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You should apply for approval if you pay the rebated rate of Excise Duty on oil used to fuel a power plant that treats or makes hydrocarbon oil. To apply, you can either:

  • use the online service
  • fill in the form on-screen, print and post it to HMRC
  • print the postal form, fill in by hand and post 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.

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

Before you start using the postal forms

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You’ll need to fill in a 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.

Published 15 July 2014
Last updated 20 September 2022 + show all updates
  1. The address on the 'Apply by post' version of the form has been updated.

  2. An online form service is now available.

  3. First published.