Eligibility

You must be registered for fuel tax credits to make a claim.

If you are registered for GST, you have separate claiming arrangements for fuel tax credits as a business.

See also:

• Fuel tax credits - business

Eligible fuels and uses

Eligible fuels are taxable because fuel tax (excise or customs duty) is required to be paid on it.

You can claim fuel tax credits for:

• Domestic electricity generation
• Non-profit emergency vehicles and vessels

Some fuels and fuel uses are not eligible. You can't claim fuel tax credits for:

• fuel you acquired but did not use because it was lost, stolen or otherwise disposed of
• fuels where fuel tax credits have already been claimed by a business earlier in the supply chain, for example  
  • kerosene packaged in containers of 20 litres or less
  • heating oil supplied for home heating
  • duty paid LPG supplied for residential use, or packaged for supply in containers of 210kg or less.
   
• aviation fuels (such as aviation gasoline and aviation kerosene)
• fuel you use in light vehicles of 4.5 tonnes gross vehicle mass (GVM) or less, for travelling on public roads.

Biodiesel and fuel ethanol (other than part of a blend with another fuel) were ineligible fuels prior to 1 July 2016.