This guide for business provides the information you need about fuel tax credits. It will:
help you assess if you are likely to be eligible
give you an introduction to fuel tax credits
give more detailed information about eligibility for fuel tax credits
show you how to work out which fuel tax credit rates apply to your business activities
explain how to register, if you have not already
explain what records you must keep
show how to work out how much you can claim
describe how to claim your credits.
Throughout this guide you will find important notes giving you key information. Look for the symbol.
You will also find ‘more information’ boxes (look for the symbol) that will show any further steps you may need to take or supplementary information you may want to refer to.
Fuel tax credits rates vary depending on how you use the fuel in your business. The rate you can claim for road transport is also affected by the rate of the road user charge, which is subject to change.
You can also claim fuel tax credits if you are a:
householder using fuel to generate domestic electricity
non-profit organisation not registered for goods and services tax (GST) and operating emergency vehicles or vessels.