Pay duty on heavy oil supplied for heating or for an engine other than in a vehicle

Use the online service or postal form HO101 to account for excise duty on recovered waste oil used for heating or engine use.


Account for excise duty online (sign in using Government Gateway)

Account for excise duty by post


Before you fill in this form Telephone: 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 will not 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
  • fill in the postal form on-screen, print 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.

You’ll need to fill in the postal 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. Email HMRC to ask for this form in Welsh (Cymraeg).

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Published 4 July 2014
Last updated 6 December 2021 + show all updates
  1. You can now submit paper returns and make payments by cheque.

  2. To help stop the spread of coronavirus (COVID-19) we have temporarily changed how you make payments and file your returns. Information added to confirm you should submit your return online and pay electronically.

  3. An online service is now available.

  4. First published.