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Check your eligibility to register for fuel tax credits if you use fuel for non business purposes.

Last updated 2 April 2017

You must be registered for fuel tax credits to make a claim.

If you are registered for GST, you have separate claiming arrangements for fuel tax credits as a business.

See also:

Eligible fuels and uses

Eligible fuels are taxable because fuel tax (excise or customs duty) is required to be paid on it.

You can claim fuel tax credits for:

Some fuels and fuel uses are not eligible. You can't claim fuel tax credits for:

  • fuel you acquired but did not use because it was lost, stolen or otherwise disposed of
  • fuels where fuel tax credits have already been claimed by a business earlier in the supply chain, for example  
    • kerosene packaged in containers of 20 litres or less
    • heating oil supplied for home heating
    • duty paid LPG supplied for residential use, or packaged for supply in containers of 210kg or less.
  • aviation fuels (such as aviation gasoline and aviation kerosene)
  • fuel you use in light vehicles of 4.5 tonnes gross vehicle mass (GVM) or less, for travelling on public roads.

Biodiesel and fuel ethanol (other than part of a blend with another fuel) were ineligible fuels prior to 1 July 2016.

You can claim for eligible fuel you use to generate electricity for domestic purposes.

Non-profit organisations can claim for eligible fuel used for non-profit emergency vehicles and vessels.