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)
  • and
  • 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.