HO101 - Payment of rebate on other heavy oil supplied for heating or fuel in an engine
On this page:
- Form URL
- HO101 (PDF, 56KB)
If you have obtained waste heavy oil and are intending to resell or use it for heating or in an engine (but not road use), and you have not changed this oil by heating, vibration etc., then duty is due at the fuel oil rate. Use the HO101 form to account for duty before delivering or using it.
- New form to account for excise duty on recovered waste oil used for heating or engine use, if you are not a producer or refiner.
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Forms in alternative formats
If you would like an HMRC form in large print, Braille or another alternative format, please contact the relevant HMRC helpline - see the link below.