Fuel tax credit rates (non-business)
The following table contain the fuel tax credit rates for non-businesses from:
For more information on non-profit organisations, refer to Non-profit emergency vehicles and vessels.
Eligible fuel type | Used in heavy emergency vehicles for travelling on public roads | Used in heavy emergency vehicles to power auxiliary equipment; emergency vessels; emergency vehicles; domestic electricity generation |
|---|---|---|
Liquid fuels – for example, diesel or petrol | 18.4(see note 3) | 50.8 |
Blended fuels: B5, B20, E10 | 18.4(see note 3) | 50.8 |
Blended fuel: E85 | 0 (see note 3) | 21.73 |
Liquefied petroleum gas (LPG) (duty paid) | 0 (see note 3) | 16.6(see note 1) |
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) | 0 (see note 4) | 34.8(see note 2) |
Note 1: Fuel tax credits can't be claimed for duty paid LPG supplied for domestic electricity generation if the fuel tax credits have already been claimed by the supplier or packager.
Note 2: Fuel tax credits can rarely be claimed for LNG and CNG supplied for domestic electricity generation as they are rarely duty paid.
Note 3: Fuel tax credit rates change for liquid fuel used in a heavy vehicle for travelling on a public road due to changes in the road user charge, which increases by 6% each year over 3 years, from:
- 28.8 cents per litre in 2023–24, to
- 30.5 cents per litre in 2024–25, and to
- 32.4 cents per litre in 2025–26.
Fuel tax credits are reduced to nil where the road user charge exceeds the fuel tax credit rate.
Note 4: Fuel tax credit rates change for gaseous fuels due to changes in the road user charge, which increases by 6% each year over 3 years, from:
- 38.5 cents per kilogram in 2023–24, to
- 40.8 cents per kilogram in 2024–25, and to
- 43.2 cents per kilogram in 2025–26.
Currently, the road user charge reduces fuel tax credits for gaseous fuels to nil.