Mineral Oil Tax for horticulture and mushrooms
Legislation provides for the partial repayment of Mineral Oil Tax (MOT) paid on:
- heavy oil (that is, diesel, kerosene and fuel oil)
- liquefied petroleum gas (LPG)
used in horticultural production and in the cultivation of mushrooms.
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.
You can find more information in the Further guidance section of this page.