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Fuel Duty Drawback

When you travel out of the UK in a British registered civil aircraft, such as a typical British microlight, you are eligible to receive a rebate of fuel duty paid on the contents of the tank at the point that the international flight commenced. You are not required to use the fuel during the flight,  the relief is given on the amount exported. If you therefore leave your departure airfield in the UK with full tanks, you can claim the full amount. If however you start your journey at your home field but land at an airfield in, say, Kent, then unless you replenish the tanks in Kent you must make an allowance for the fuel used between home and Kent. The allowances are generous on normal microlight fuel, i.e. MOGAS, currently at the rate of  57.95 pence per litre. The duty on AvGas is lower.​

To make a claim you need to complete form HO60 and send it to the HMRC Office in Newcastle upon Tyne. You must also include receipts for the fuel. If bought from, say, Tesco the receipt will be the Tesco till receipt showing the VAT registration number. It may be six weeks before you receive a cheque for the duty relief.​


Full details are available at the HMRC Fuel duty drawback website.



Return to the FLIGHT PLANNING section

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