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  • Off public roads

    You can claim fuel tax credits for eligible fuels you use in heavy vehicles off public roads, including private roads, work sites (for example, construction sites and mines) and agricultural properties.

    The fuel tax credit for these activities is not reduced by the road user charge.

    When working out your fuel tax credits, use the rate for ‘All other business uses’.

    See also:

    Incidental travel on public roads

    If you have vehicles designed for use off public roads that are not for the purpose of carrying goods or passengers, incidental travel occurs when the vehicle travels briefly on public roads.

    However, from the March 2016 BAS period and onwards, some of these vehicles can be treated as always being used off public roads, even when they sometimes travel on public roads. For these vehicles, you don’t need to apportion on and off-road travel when calculating your fuel tax credits. You can claim all your fuel at the 'all other business uses' rate, which is not reduced by the road user charge.

    Vehicle types treated as being used fully off public roads:

    • grader
    • backhoe loader
    • front-end loader
    • wheeled excavator
    • forklift
    • wheeled bulldozer
    • fertiliser spreader
    • combine harvester
    • tractor.

    Next steps:

    See also:

    • PCG 2016/4 Fuel tax credits – incidental travel on public roads by certain vehicles
    • FTR 2008/1 Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge. Note: The explanation of 'public roads' has been clarified.
      Last modified: 12 Oct 2021QC 44648