Rates – non-business

Use the rates listed for each financial year to work out your fuel tax credit rates for non-business.

Fuel tax credit rates vary depending on:

• when you acquired the fuel
• the type of fuel you use
• the activity you use it in.

You don't need to include the rates in your claim. We will work out the amount of your fuel tax credit for your claim based on the date you acquired the fuel.

Rates are indexed twice a year – in February and August – in line with the consumer price index (CPI). The CPI indexation factor for rates from 1 February 2023 is 1.037.

From 29 September 2022, the rates changed due to the end of the temporary reduction of fuel excise duty. The reduction was in place from 30 March to 28 September and applied to excise and excise equivalent customs duty rates for petrol, diesel and all other fuel and petroleum-based products (except aviation fuels). This affected the fuel tax credit rates during this period.

• From 1 July 2022 to 30 June 2023 includes rates from 1 August 2022, 29 September 2022, and 1 February 2023)
• From 1 July 2021 to 30 June 2022 (includes rates from 2 August 2021, 1 February 2022 and 30 March 2022)
• From 1 July 2020 to 30 June 2021 (includes rates from 3 August 2020 and 1 February 2021)
• From 1 July 2019 to 30 June 2020 (includes rates from 5 August 2019 and 3 February 2020)