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From 1 July 2024 to 30 June 2025

Check the fuel tax credit rates for non-businesses from 1 July 2024 to 30 June 2025.

Last updated 30 July 2024

Fuel tax credit rates (non-business)

The following tables contain the fuel tax credit rates for non-businesses from:

For more information on non-profit organisations, refer to Non-profit emergency vehicles and vessels.

Table 1: Rates for fuel acquired from 5 August 2024 to 2 February 2025

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

20.1(see note 3)

50.6

Blended fuels: B5, B20, E10

Unit: cents per litre

20.1 (see note 3)

50.6

Blended fuel: E85

Unit: cents per litre

0

21.7

Liquefied petroleum gas (LPG) (duty paid)

Unit: cents per litre

0

16.5

Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid)

Unit: cents per kilogram

0 (see note 4)

34.7

Table 2: Rates for fuel acquired from 1 July 2024 to 4 August 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

19.1 (see note 3)

49.6

Blended fuels: B5, B20, E10

Unit: cents per litre

19.1 (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

Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid)

Unit: cents per kilogram

0 (see note 4)

34.0

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 liquid fuel used in a heavy vehicle for travelling on a public road due to changes in the road user charge, which increases by 6% each year over 3 years, from:

  • 28.8 cents per litre in 2023–24, to
  • 30.5 cents per litre in 2024–25, and to
  • 32.4 cents per litre in 2025–26.

Note 4: Fuel tax credit rates change for gaseous fuels due to changes in the road user charge, which increases by 6% each year over 3 years, from:

  • 38.5 cents per kilogram in 2023–24, to
  • 40.8 cents per kilogram in 2024–25, and to
  • 43.2 cents per kilogram in 2025–26.

Currently, the road user charge reduces fuel tax credits for gaseous fuels to nil.

QC102639