Fuel tax credit rates
The following tables contain the fuel tax credit rates for businesses from 1 July 2020 to 30 June 2021.
Use the fuel tax credit calculator to easily work out the amount to report on your business activity statement (BAS).
Table 1: Rates for fuel acquired from 1 February to 30 June 2021
Eligible fuel type | Used in heavy vehicles for travelling on public roads (see note 1) | All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2) |
|---|---|---|
Liquid fuels – for example, diesel or petrol | 16.9 | 42.7 |
Blended fuels: B5, B20, E10 | 16.9 | 42.7 |
Blended fuel: E85 | 0.0 | 18.305 |
Liquefied petroleum gas (LPG) (duty paid) | 0.0 | 13.9 |
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) | 0.0 | 29.3 |
B100 | 0.0 | 7.1 |
Eligible fuel type | Used in heavy vehicles for travelling on public roads (see note 1) | All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2) |
|---|---|---|
Liquid fuels – for example, diesel or petrol | 16.5 | 42.3 |
Blended fuels: B5, B20, E10 | 16.5 | 42.3 |
Blended fuel: E85 | 0.0 | 18.16 |
Liquefied petroleum gas (LPG) (duty paid) | 0.0 | 13.8 |
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) | 0.0 | 29.0 |
B100 | 0.0 | 7.1 |
Note 1: From 1 November 2019, this rate includes fuel used to power passenger air-conditioning of buses and coaches.
Note 2: Claims for packaging or supplying fuel can use the ‘all other business uses’ rate for the appropriate eligible fuel type.