Fuel tax credit rates (non-business)
- The following tables contain the fuel tax credit rates for non-businesses from:
- Table 1 – 5 February 2024 to 30 June 2024
- Table 2 – 1 August 2023 to 4 February 2024
- Table 3 – 1 July 2023 to 31 July 2023
For more information on non-profit organisations, refer to Non-profit emergency vehicles and vessels.
Table 1: Rates for fuel acquired from 5 February 2024 to 30 June 2024
|
Eligible fuel type |
Used in heavy emergency vehicles for travelling on public roads |
Used in heavy emergency vehicles to power auxiliary equipment; emergency vessels; emergency vehicles; domestic electricity generation |
|---|---|---|
|
Liquid fuels – for example, diesel or petrol Unit: cents per litre |
20.8 (see note 3) |
49.6 |
|
Blended fuels: B5, B20, E10 Unit: cents per litre |
20.8 (see note 3) |
49.6 |
|
Blended fuel: E85 Unit: cents per litre |
0 |
21.295 |
|
Liquefied petroleum gas (LPG) (duty paid) Unit: cents per litre |
0 |
16.2 (see note 1) |
|
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) Unit: cents per kilogram |
0 (see note 4) |
34.0 (see note 2) |
Table 2: Rates for fuel acquired from 1 August 2023 to 4 February 2024
|
Eligible fuel type |
Used in heavy emergency vehicles for travelling on public roads |
Used in heavy emergency vehicles to power auxiliary equipment; emergency vessels; emergency vehicles; domestic electricity generation |
|---|---|---|
|
Liquid fuels – for example, diesel or petrol Unit: cents per litre |
20.0 (see note 3) |
48.8 |
|
Blended fuels: B5, B20, E10 Unit: cents per litre |
20.0 (see note 3) |
48.8 |
|
Blended fuel: E85 Unit: cents per litre |
0 |
20.92 |
|
Liquefied petroleum gas (LPG) (duty paid) Unit: cents per litre |
0 |
15.9 (see note 1) |
|
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) Unit: cents per kilogram |
0 (see note 4) |
33.4 (see note 2) |
Table 3: Rates for fuel acquired from 1 July 2023 to 31 July 2023
|
Eligible fuel type |
Used in heavy emergency vehicles for travelling on public roads |
Used in heavy emergency vehicles to power auxiliary equipment; emergency vessels; emergency vehicles; domestic electricity generation |
|---|---|---|
|
Liquid fuels – for example, diesel or petrol Unit: cents per litre |
18.9 (see note 3) |
47.7 |
|
Blended fuels: B5, B20, E10 Unit: cents per litre |
18.9 (see note 3) |
47.7 |
|
Blended fuel: E85 Unit: cents per litre |
0 |
20.415 |
|
Liquefied petroleum gas (LPG) (duty paid) Unit: cents per litre |
0 |
15.6 (see note 1) |
|
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) Unit: cents per kilogram |
0 (see note 4) |
32.7 (see note 2) |
Note 1: Fuel tax credits can't be claimed for duty paid LPG supplied for domestic electricity generation if the fuel tax credits have already been claimed by the supplier or packager.
Note 2: Fuel tax credits can rarely be claimed for LNG and CNG supplied for domestic electricity generation, as they are rarely duty paid.
Note 3: Fuel tax credit rates change for fuel used in a heavy vehicle for travelling on a public road due to changes in the road user charge. The road user charge will increase by 6% each year from 2023–24 to 2025–26.
Note 4: Currently, the road user charge reduces fuel tax credits for gaseous fuels to nil.