You can claim fuel tax credits if you operate a business and you use, package or supply fuels other than for use in an internal combustion engine.
You may be eligible to claim fuel tax credits for certain taxable fuel you:
- use as a burner fuel
- apply directly onto a surface (for example, as a solvent)
- use as an ingredient in the manufacture of products like paint, plastics and cleaning agents
- package for use other than in an internal combustion engine
- blend with other products and then package for use other than in an internal combustion engine
- supply for residential use, including domestic home heating.
You can also claim fuel tax credits, under certain conditions, for LPG packaged or supplied for use other than in an internal combustion engine.
If you are unable to self-assess your eligibility for any of the activities covered in this guide, you can apply for a private ruling.