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.
|
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.