Fuel tax credit rates
You need to use the rate that applies on the date you acquired the fuel.
- Table 1 – 1 February 2023 to 30 June 2023
- Table 2 – 29 September 2022 to 31 January 2023
- Table 3 – 1 August 2022 to 28 September 2022
- Table 4 – 1 July 2022 to 31 July 2022
Use the fuel tax credit calculator to easily work out the amount to report on your business activity statement (BAS).
|
Eligible fuel type |
Used in heavy vehicles for travelling on public roads (see note 1) |
All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2) |
|---|---|---|
|
Liquid fuels – for example, diesel or petrol |
20.5 |
47.7 |
|
Blended fuels: B5, B20, E10 |
20.5 |
47.7 |
|
Blended fuel: E85 |
0 |
20.415 |
|
Liquefied petroleum gas (LPG) (duty paid) |
0 |
15.6 |
|
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) |
0 |
32.7 |
|
B100 |
0 |
11.1 |
|
Eligible fuel type |
Used in heavy vehicles for travelling on public roads (see note 1) |
All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2) |
|---|---|---|
|
Liquid fuels – for example, diesel or petrol |
18.8 |
46.0 |
|
Blended fuels: B5, B20, E10 |
18.8 |
46.0 |
|
Blended fuel: E85 |
0 |
19.735 |
|
Liquefied petroleum gas (LPG) (duty paid) |
0 |
15.0 |
|
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) |
0 |
31.5 |
|
B100 |
0 |
10.7 |
|
Eligible fuel type |
Used in heavy vehicles for travelling on public roads (see note 1) |
All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2) |
|---|---|---|
|
Liquid fuels – for example, diesel or petrol |
0 (see note 3) |
23.0 |
|
Blended fuels: B5, B20, E10 |
0 (see note 3) |
23.0 |
|
Blended fuel: E85 |
0 |
9.825 |
|
Liquefied petroleum gas (LPG) (duty paid) |
0 |
7.5 |
|
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) |
0 |
15.8 |
|
B100 |
0 |
5.4 |
|
Eligible fuel type |
Used in heavy vehicles for travelling on public roads (see note 1) |
All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2) |
|---|---|---|
|
Liquid fuels – for example, diesel or petrol |
0 (see note 3) |
22.1 |
|
Blended fuels: B5, B20, E10 |
0 (see note 3) |
22.1 |
|
Blended fuel: E85 |
0 |
9.435 |
|
Liquefied petroleum gas (LPG) (duty paid) |
0 |
7.2 |
|
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) |
0 |
15.2 |
|
B100 |
0 |
5.2 |
Note 1: From 1 November 2019, this rate includes fuel used to power passenger air-conditioning of buses and coaches.
Note 2: Claims for packaging or supplying fuel can use the ‘all other business uses’ rate for the appropriate eligible fuel type.
Note 3: From 30 March 2022 until 28 September 2022, businesses using fuel in heavy vehicles for travelling on public roads cannot claim fuel tax credits as the road user charge (RUC) exceeded the excise duty paid.