Mineral Oil Tax relief for commercial sea navigation
Fuel that is intended for use, or has been used, for commercial sea navigation, including sea-fishing, qualifies for a relief from Mineral Oil Tax (MOT).
This relief can be granted by way of remission or e-repayment. Full details of procedures governing the application of this relief are available in the Commercial Sea Navigation Relief Guide.
Claims for repayment are to be made through Revenue Online Service (ROS) using:
- Form 1131 for fuel used by owners or masters of vessels for commercial sea navigation.
- Form 1132 for fuel supplied by oil distributors to owners or masters of vessels for commercial sea navigation.
More information on how to submit a repayment claim is available in the quick guides to Form 1131 and Form 1132.
Further information can be found in the Further guidance section of this page.