Reclaim excise duty on oil used as a horticultural producer
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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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
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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.
Updates to this page
Published 8 October 2014Last 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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An online forms service is now available.
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First published.