Claim duty drawback on oils used as fuel on foreign-going aircraft
Use the online service or postal form HO60 to claim drawback for duty paid on oils used as fuel on foreign-going aircraft.
Documents
Details
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 service, you’ll get a reference number that you can use to track the progress of your claim.
You must submit your claim within 2 years of the date of export. We cannot pay any claims submitted after this. For more information phone the Excise Helpline.
Email HMRC to ask for this form in Welsh (Cymraeg).
Omnibus claims
If you’re claiming for more than one flight you must complete the HO60 schedule, giving details of all flights, made up to a maximum of 6 per claim.
Production of documentary evidence
Under the provisions of the Customs and Excise Management Act 1979, section 133(5), you or any person who has at any stage been involved with the goods on which drawback is claimed may be required to give information and to produce any book of account or other document relating to the goods.
Before you start using the postal form
If you’re using the postal form and your browser is an older one, 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.
Related forms and guidance
Excise Duty hydrocarbon oils rates and allowances
Guidance on fuel duty payable on light oils, heavy oils, biofuels and road fuel gases.
Excise duty drawback on ship and aircraft oil stores (Excise Notice 172)
Guidance on drawback of excise duty on ships and aircraft stores, your entitlement to claim drawback and how to make a claim.
Updates to this page
Last updated 24 May 2023 + show all updates
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Information about delays in processing Fuel Duty relief claims of up to 3 months has been added.
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You can now submit paper returns and make payments by cheque.
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The online claim form has been updated.
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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.
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An online forms service is now available.
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First published.