Mineral Oil Tax for commercial sea navigation
Legislation provides for:
- mineral oil used for the purpose of commercial sea navigation, including sea-fishing
- hydrocarbon oil used for combustion in the engine of registered sea-fishing vessels in the course of a sea-fishing business
- duty paid mineral oil supplied on a tax-free basis for commercial sea navigation purposes
- mineral oil transported directly from tax warehouse to fuel tanks of vessels engaged in commercial sea-navigation.
Claims for repayment are to be made electronically. Information on how to submit a claim is available from our File a MOT e-repayment claim section.
Further information is available in the further guidance section of this page.