Apply for fuel relief

Business: Premises Rates

    You may be able to pay reduced fuel duty on some oils your business uses.

    Oils you pay duty on

    You have to pay fuel duty on oil your business:

    • uses to fuel an engine or any other type of machinery
    • adds to fuel used for engines or any other type of machinery
    • uses for heating

    Oils you don’t pay duty on

    Oils used for any other business purpose are called ’tied oils’ and you may be able to get reduced fuel duty on these. You must have HMRC approval to pay reduced fuel duty.

    How to get approval

    To get approval, complete form HO27 and return it to HMRC. The address is on the form.

    Download form ‘HO27: Application for approval to obtain relief from excise duty’ (PDF, 47KB)

    Sea voyages

    You can claim relief on heavy and light oils you use at sea, eg diesel or petrol, as long as:

    • you don’t use inland waterways
    • your ship isn’t a pleasure vessel

    How to claim

    Complete form HO50 and send this back to HMRC. The address is on the form.

    Download ‘Form HO50: Claim for repayment of excise duty on mineral oil used on board a vessel or hovercraft (PDF 51KB)’

    Read more about fuel relief for marine voyages on the HMRC website.

    Rural fuel duty relief

    You can claim this relief if you sell unleaded petrol or diesel as road fuel in:

    • the Inner and Outer Hebrides
    • the Northern Isles
    • the Islands of the Clyde
    • the Isles of Scilly

    How to claim

    You must register to claim rural fuel duty relief, then complete and return form HO81 to HMRC.

    Download ‘Form HO80: Registration to claim fuel duty relief’ (PDF, 152KB)

    Download ‘Form HO81: Claim for fuel duty relief’ (PDF, 149KB)

    You may be able to pay reduced fuel duty on some oils your business uses – how to get HMRC approval