Reclaim excise duty on mineral oil used on commercial vessels
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.
Documents
Details
To claim repayment of excise duty on mineral oil (hydrocarbon) oil used on board a vessel or hovercraft on a marine voyage, you can either:
- use the online service
- fill in the form on-screen, print and post it to HMRC
To use the online service, you need a 바카라 사이트 Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.
You cannot claim less than £250. We바카라 사이트™ll defer your claim for a maximum of 3 years until it amounts to £250.
Email HMRC to ask for this form in Welsh (Cymraeg).
Before you start using the postal form
If you바카라 사이트™re using an older browser, such as Internet Explorer 8, you바카라 사이트™ll need to update it or use a different browser. Find out more about browsers.
You바카라 사이트™ll need to fill in the 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.
Related forms and guidance
Relief from fuel duty for marine voyages (Notice 263)
Guidance on eligibility and how to reclaim excise duty on fuel used in vessels used to make 바카라 사이트˜marine voyages바카라 사이트™.
Excise Duty hydrocarbon oils rates and allowances
Guidance on the excise duty rates for oils.