Fuel tax credit rates (non-business)
The following tables 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 |
Fuel used in heavy emergency vehicles for travelling on public roads |
Fuel used in: heavy emergency vehicles to power auxiliary equipment; emergency vessels; emergency vehicles; domestic electricity generation |
|---|---|---|
|
Liquid fuels – for example, diesel or petrol |
21.3 (see note 4) |
53.7 |
|
Blended fuels: B5, B20, E10 |
21.3 (see note 4) |
53.7 |
|
Blended fuel: E85 |
0 (see note 4) |
23.015 |
|
Liquefied petroleum gas (LPG) (duty paid) |
0 (see note 4) |
17.5 (see note 1) |
|
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) |
0 (see note 4) |
36.8 (see note 2) |
|
Eligible fuel type |
Fuel used in heavy emergency vehicles for travelling on public roads |
Fuel used in: heavy emergency vehicles to power auxiliary equipment; emergency vessels; emergency vehicles; domestic electricity generation |
|---|---|---|
|
Liquid fuels – for example, diesel or petrol |
20.2 (see note 3) |
36.6 |
|
Blended fuels: B5, B20, E10 |
20.2 (see note 3) |
36.6 |
|
Blended fuel: E85 |
0 (see note 3) |
15.690 |
|
Liquefied petroleum gas (LPG) (duty paid) |
0 (see note 3) |
12.0 (see note 1) |
|
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) |
3.2 (see note 3) |
25.1 (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: From 1 July to 2 August 2026, the road user charge was set to 16.4 cents per litre for liquid fuels and 21.9 cents per kilogram for gaseous fuels.
Note 4: From 3 August 2026, the road user charge is set to 32.4 cents per litre for liquid fuels and 43.2 cents per kilogram for gaseous fuels.