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Fuel tax credits for heavy vehicles

Find out about fuel tax credits for eligible fuels.

Last updated 21 February 2023

Fuel tax credits for eligible fuels can be claimed if you use heavy vehicles:

Heavy vehicles, including heavy emergency vehicles, are vehicles that have a gross vehicles mass (GVM) greater than 4.5 tonnes.

Diesel vehicles acquired before 1 July 2006 can be equal to 4.5 tonnes GVM.

The GVM of a vehicle is determined by the authority that registered the vehicle. For prime movers, the GVM is the gross combination mass of the mass of the vehicle and the trailer. Trailers cannot be included in the GVM of a rigid vehicle.