Mineral Oil Tax relief for horticultural purposes

Under Mineral Oil Tax (MOT) law certain fuels used for horticultural purposes qualify for a relief:

  • heavy oil (Marked Gas Oil, kerosene, and fuel oil)
  • and
  • liquefied petroleum gas (LPG).

These fuels qualify for a partial repayment of MOT when they are used for:

  • horticultural production in glasshouses
  • or
  • mushroom cultivation in buildings.

From 1 June 2023, fuels used for horticultural production or mushroom cultivation qualify for repayment of the carbon component of MOT. The carbon component of MOT is also referred to as the carbon tax or the carbon charge.

Prior to 1 June 2023, lower repayment rates apply.

Claims for repayment are to be made electronically. Information on how to submit a claim is available from the File a Mineral Oil Tax (MOT) e-repayment claim section.

You can find more information in the Further guidance section of this page.