ato logo
Search Suggestion:

Domestic electricity generation

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

Last updated 2 April 2017

You can claim fuel tax credits for eligible fuel, such as diesel or petrol, you acquire for use in generating electricity for domestic purposes. The fuel can be used to generate electricity using a motor or generator, for yourself or others.

When we say 'for domestic purposes', we mean for a home, house or household. This includes a:

  • static home such as a single house, duplex, town house, unit or cabin
  • relocatable home such as a demountable home
  • marine home such as a houseboat
  • mobile home such as a caravan or motor home.

Generally, you are only entitled to fuel tax credits for electricity you generate for the home if it is the main or permanent place of residence.

You cannot claim fuel tax credits for electricity you generate for recreational purposes, including for use in a:

  • holiday caravan
  • tent
  • yacht
  • pursuit of a hobby, such as opal exploration. 

If you use fuel to generate electricity for business or commercial purposes, you must claim fuel tax credits on your business activity statement (BAS). If you are registered for GST you must claim for fuel used to generate domestic electricity on your BAS together with fuel used in your eligible business activities.

See also: