Use the online service or postal form EX55 to claim repayment of duty on oils or biofuels used to generate electricity.
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We are currently experiencing delays in processing Fuel Duty relief claims of up to 3 months.
We are working to reduce this backlog and apologise for any inconvenience this may cause.
To claim repayment of duty on oils or biofuels used to generate electricity, 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 Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.
If you use the online form, you’ll get a reference number that you can use to track the progress of your form.
Email HMRC to ask for this form in Welsh (Cymraeg).
Before you start using the postal form
If you’re using an older browser, such as Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
You’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.
Biofuel traders and producers
HMRC will only accept your claim for repayment of duty on biofuels if you’re otherwise unable to set-off the duty against your normal liability. You can do this on form HO10 (for deferment traders) by contacting the Excise helpline or on form HO930 (for biofuels producers).
Related forms and guidance
Motor and heating fuels used to generate electricity — relief from Excise Duty (Excise Notice 175)
Guidance on the relief from excise duty available for users of fuel used to generate electricity. It also explains your roles and responsibilities if you qualify for a claim.
Biofuels and other fuel substitutes (Excise Notice 179e) before 1 April 2022
Guidance on the legal definitions of biofuel products, excise duty rates and the roles and responsibilities of producers (and in some cases, users) of these products.
Report Excise Duty on biofuels and other fuel substitutes (HO930)
Use form as a biofuels producer to declare your excise duty if you use or set aside more than 2,500 litres a year.