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Print and Post Forms
Claim for repayment of excise duty on mineral oil used by horticultural producers
About this form
This form is designed to be filled in on screen. You must answer all the questions except those marked 'optional'. You can’t save the form but once you’ve completed it you’ll be able to print a copy and post it.
Note 1
Before completing this form, please read the notes below. You should use this form to claim a repayment of excise duty on heavy mineral (hydrocarbon) oil used by horticultural producers:
a. in the heating, for the growth of horticultural produce primarily for the production of horticultural produce for sale, of any building or structure, or of the earth or other growing medium in it, or
b. in the sterilisation of the earth or other growing medium to be used in any building or structure for the growth of horticultural produce primarily for the production of horticultural produce for sale.
Note 2
1 Separate claims must be submitted for each separate set of premises.
2 The repayment is limited to heavy hydrocarbon oil and biodiesel as defined in the Hydrocarbon Oil Duties Act 1979, and will in effect apply to the heavy oils known as fuel oil and gas oil (defined in the Hydrocarbon Oil Regulations 1973).
3 Where different rates of excise duty apply in the return period use additional input fields for each rate.
4 Claim periods for the repayment of duty must not be shorter than two months or longer than three years. No claim for less than £50 can be accepted. A claim may therefore be deferred for a maximum of three years until it amounts to £50. The completed claim, together with the receipted bills or invoices for the oils used must be sent within three months after the end of the claim period.
5 Horticultural produce means:
a. fruit
b. vegetables of a kind grown for human consumption, including fungi, but not including main crop potatoes or peas grown for seed, for harvesting dry or for vining
c. flowers, pot plants and decorative foliage
d. herbs
e. seeds other than pea seeds, and bulbs and other material, being seeds, bulbs or materials for sowing or planting for the production of fruit, vegetables, flowers, plants or foliage as described at a. to c. above, or of herbs, or for reproduction of the seeds, bulbs or other material planted, or
f. trees and shrubs, other than trees grown for the purpose of afforestation, but does not include hops.
6 The declaration and claim must be signed by the proprietor of the business if an individual, by a partner in the case of a private firm, by a director or the secretary in the case of a limited or other incorporated company, or by a person duly authorised in writing by one of them.
7 Further information can be found in Notice 183 Repayment of excise duty on heavy oil used by growers of horticultural produce. For more information follow the link below or phone the HM Revenue & Customs Helpline on 0300 200 3700.