Pay additional duty on rebated heavy oil used as fuel

Use the online service or postal form HO74 to pay additional duty on rebated heavy oil.


Pay online (sign-in using Government Gateway)

Pay by post


To pay additional duty when you’ve been granted a licence to repay the rebate on rebated heavy oil, you can either:

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

Paying online

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 get a unique reference number when you submit the form online. Include this number with any extra information you send by post.

You can track the progress of the form online using the same reference number.

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

Sending a payment by post

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Fill in the form on-screen. Print it off and send it to us.

You cannot save a partly completed form so you should have all the information you’ll need with you before you start to fill it in.

If you post the form you cannot track its progress online.

Fuel Duty: rebated heavy oil used as fuel (HO72)
Use form HO72 for estimates of volumes of fuel and duty payable.

Fuel Duty: rebated heavy oil used as fuel (HO73)
Use form HO73 to provide a supplementary estimate of the rebated heavy oil you’ll use as fuel in the accounting period. You’ll need to do this if you’ve used more than you estimated on form HO72.

Fuel Duty: rebated heavy oil used as fuel (HO75)
Use form HO75 to report rebate due and paid.

Published 23 September 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.