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  • Fuel tax credits – for travelling on public roads

    Recent court decisions have clarified the law relating to claiming fuel tax credits.

    If your clients claim fuel tax credits for fuel used in heavy vehicles for travelling on public roads, it must be at the rate reduced by the road user charge (RUC).

    It has been confirmed travelling on public roads includes:

    • all aspects of the vehicle’s function when travelling, including the use of lights, brakes, power-steering, windscreen wipers, and powering the air-conditioning unit of the vehicle’s cabin
    • travelling on toll roads.

    If you or your clients want to provide feedback, comment on our decision impact statement by Friday 25 October.

    See also:

    Last modified: 01 Oct 2019QC 60213