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  • From 1 July 2023 to 30 June 2024

    Fuel tax credit rates non-business

    Check fuel tax credit rates for non-businesses from 1 July 2023 to 30 June 2024. For more information on non-profit organisations refer to Non-profit emergency vehicles and vessels.

    Table 1: Rates for fuel acquired from 1 August 2023 to 4 February 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

    20.0 (see note 3)

    48.8

    Blended fuels: B5, B20, E10

    Unit: cents per litre

    20.0 (see note 3)

    48.8

    Blended fuel: E85

    Unit: cents per litre

    0

    20.92

    Liquefied petroleum gas (LPG) (duty paid)

    Unit: cents per litre

    0

    15.9 (see note 1)

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

    Unit: cents per kilogram

    0 (see note 4)

    33.4 (see note 2)

    Table 2: Rates for fuel acquired from 1 July 2023 to 31 July 2023

    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

    18.9 (see note 3) (see note 3)

    47.7

    Blended fuels: B5, B20, E10

    Unit: cents per litre

    18.9 (see note 3)

    47.7

    Blended fuel: E85

    Unit: cents per litre

    0

    20.415

    Liquefied petroleum gas (LPG) (duty paid)

    Unit: cents per litre

    0

    15.6 (see note 1)

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

    Unit: cents per kilogram

    0 (see note 4)

    32.7 (see note 2)

    Note 1: Fuel tax credits can't be claimed for duty paid LPG supplied for domestic electricity 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, as they are rarely duty paid.

    Note 3: Fuel tax credit rates change for fuel used in a heavy vehicle for travelling on a public road due to changes in the road user charge. The heavy vehicle road user charge will increase by 6 percent each year over 3 years from 28.8 cents per litre for petrol and diesel in 2023–24, to 30.5 cents per litre in 2024–25 and to 32.4 cents per litre in 2025–26.

    Note 4: The road user charge rate for gaseous fuels per kilogram will increase 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.

    Last modified: 26 Jul 2023QC 72767