Fuel Duty

Services

  1. Fuel Duty: claim for repayment of Excise Duty on mineral oil used on commercial vessels (HO50)

    Use the online service or postal form HO50 to reclaim Excise Duty on mineral (hydrocarbon) oil used on board a vessel or hovercraft on a marine voyage.

  2. Fuel Duty: tax return by an approved trader in mineral oils for certain uses (HO34)

    Use the online service or postal form HO34 to file a tax return as an approved trader in oils put to industrial uses under the Industrial Relief or Tied Oils Scheme.

  3. Excise entry: private trader (EX103)

    Use the online form service if you're a private trader to declare your use or intention to use premises, rooms, places, vessels, utensils or other plants.

  4. Fuel Duty: claim for drawback of duty paid on oils used as fuel on foreign-going aircraft (HO60)

    Use the online form to claim drawback for duty paid on oils used as fuel on foreign-going aircraft.

  5. Excise entry: incorporated company (EX103A)

    Use form EX103A if you're an incorporated company for declaring your use or intention to use premises, rooms, places, vessels, utensils or other plant.

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Guidance and regulation

  1. Excise Movement and Control System: how to register and use
  2. Receiving, storing and moving excise goods
  3. Fuel Duty
  4. Excise Notice 179: motor and heating fuels - general information and accounting for Excise Duty and VAT
  5. Excise Notice 192: Registered Dealers in Controlled Oil
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News and communications

Research and statistics

  1. Hydrocarbon Oils Bulletin
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Policy papers and consultations

  1. Relief from Fuel Duty for recovered unleaded petrol vapour
  2. Draft legislation: The Hydrocarbon Oil (Vapour Recovery Relief) Regulations 2016
  3. Fuel duty: aqua-methanol
  4. Rural Fuel Duty relief scheme
  5. Draft legislation: the Fuel Discount Relief Scheme (extension)
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