Use the online service or postal form HO49 if you’re a horticultural producer and want to claim a repayment of Excise Duty on heavy mineral oil.
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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.
About this form
If you’re a horticultural producer and want to claim a repayment of Excise Duty on heavy mineral oil, you can either:
- use the online service
- fill in 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.
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 postal form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Related forms and guidance
Repayment of excise duty on heavy oil used to grow horticultural produce (Excise Notice 183)
Guidance on claiming repayment of the Excise Duty on heavy mineral (hydrocarbon) oil used for eligible purposes as a horticultural producer.
Excise Duty hydrocarbon oils rates and allowances
Guidance on the Excise Duty rates for oils.
