Mineral Oil Tax for commercial sea navigation

Mineral Oil that:

  • is intended for use
  • or
  • has been used

as fuel for the purpose of commercial sea navigation, including sea-fishing, is eligible for a relief from Mineral Oil Tax. 

This relief can be granted by way of remission or e-repayment. Full details of procedures governing the application of this relief by way of remission are available in Commercial Sea Navigation Relief Guide. Information on how to submit a claim for repayment electronically is available from the File a MOT e-repayment claim section.

Further information can be found in the further guidance section of this page.