When you can claim fuel tax credits
You can claim fuel tax credits for eligible fuels you use in eligible business activities:
- on private roads
- off public roads
- for non-fuel uses.
Fuels used in light vehicles are only eligible when used on private roads and off public roads. You can't claim fuel tax credits for fuel used in light vehicles on public roads.
Check if you're eligible for fuel tax credits
You can use our fuel tax credit eligibility tool to easily work out if:
- you're eligible to claim fuel tax credits
- the fuels you're claiming for are eligible
- the business activities you're claiming for are eligible.
Examples of business activities
The following are examples of business activities (this is not a complete list):
- agriculture
- fishing
- forestry
- mining
- marine and rail transport – information on Bunker fuels and commercial shipping is also available
- nursing and medical services
- burner applications
- electricity generation by commercial generator plant, stationary generator or a portable generator
- construction
- manufacturing
- wholesale/retail
- property management
- landscaping including lawn mowing
- dredging
- panel beating
- greenhouse heating – see Fuels not used in an internal combustion engine
- cement kilns
- quarrying
- industrial furnaces
- non-fuel uses, including:
- fuel you use to clean machinery parts or drums
- diesel you spray directly onto a road as a sealant
- fuel you use as a mould release
- fuel you use as an input or ingredient – for example, printer inks, paint and adhesives.
We may issue a determination that a blend of a fuel with a non-fuel product doesn't constitute a fuel. If your blend is subject to such a determination, you may be entitled to fuel tax credits for the fuel component you use in making that blend.
For more information, see When a blend is no longer considered fuel.