Fuel Duty: payment of rebate on other heavy oil supplied for heating or fuel in an engine (HO101)
Use the online forms service or the postal form (HO101) to account for Excise Duty on recovered waste oil used for heating or engine use.
Ref: HO101 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs/1.0/HO101&template=HO101.xdp
Before you fill in this form call 0300 058 3946 to get your unique reference number. You’ll need to include this with your submission.
Duty is due at the fuel oil rate if you’ve obtained waste heavy oil and are intending to resell or use it for heating or in an engine (but not road use). You won’t have changed this oil in any way, such as by heating or vibration.
To account for Excise Duty you can either:
- use the online service (you’ll need to log in to your tax account)
- fill in the postal form on-screen, print and post to HM Revenue and Customs
You’ll need to fill in the postal 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.
Before you start
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