Fuel Tax Credit Rates (UPDATED JUNE 2022)
Fuel tax credit rates summary. We explain how rates are structured, and provide current and historical rates
The retail price of fuel sold in Australia includes a fuel tax. When you use fuel for specific business purposes, you can claim this tax back as a fuel tax credit. Fuels eligible for fuel tax credit include petrol, diesel, kerosene and LPG. This post explains how how rates are structured, and provides current and historical rates. Other posts in this series are –
- Fuel Tax Credit – Explains how the fuel tax credit system works
- Fuel Tax Credit Calculator – Explains your options for calculating fuel tax credits
Fuel Tax Credit Rates Depend on Fuel Use
Rates depend on both the type of fuel, and how it was used (“used in heavy vehicles on-road”, or “all other business uses”)
Fuel Tax Credit Rates Depend on Fuel Category
There are different rates for the following fuel categories –
Liquid fuels – includes diesel, petrol, kerosene, mineral turpentine, white spirit, toluene, heating oil and some solvents.
Fuel blends – the rate depends on the amount of biodiesel or ethanol in the blend
Aircraft fuel – you can’t claim fuel tax credits for aviation fuels such as aviation gasoline or aviation kerosene. However if you use diesel or petrol in an aircraft as part of your business activities you may be able to claim. To confirm, you can contact the ATO here – https://www.ato.gov.au/About-ATO/Contact-us/Phone-us
Gaseous fuels – including LPG, LNG and CNG. These are sold for transport or non-transport purposes. Transport gaseous fuels include fuel tax and include –
- LPG or LNG intended for use in an engine of a vehicle or boat.
- CNG for use in a vehicle
- All gaseous fuels for unknown use
Non transport gaseous fuels do not include fuel tax and are not allowed to be used for for transport purposes.
Periodic Adjustments of Fuel Tax Credit Rates
Rates are adjusted multiple times each year –
Each February – indexed based on CPI
Each July – adjusted due to changes in the road user charge (only for fuel used in heavy vehicles on public roads)
Each August – indexed based on CPI
Current and historical rates are as follows –
30 Mar 2022 – 30 Jun 2022
*** There has been a temporary reduction in fuel tax. From 30 March 2022 until 28 September 2022, businesses using fuel in heavy vehicles for travelling on public roads will not be able to claim fuel tax credits as the road user charge (RUC) exceeds the excise duty paid. ***
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre |
0.0 |
22.1 |
| Blended Fuels B5, B10, E10 | Cents/litre |
0.0 |
22.1 |
| Blended Fuel: E85 | Cents/litre |
0.0 |
9.44 |
| LPG | Cents/litre |
0.0 |
7.2 |
| LNG or CNG | Cents/kg |
0.0 |
15.2 |
| B100 | Cents/litre |
0.0 |
4.4 |
1 Feb 2022 – 29 Mar 2022
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre |
17.8 |
44.2 |
| Blended Fuels B5, B10, E10 | Cents/litre |
17.8 |
44.2 |
| Blended Fuel: E85 | Cents/litre |
0.0 |
18.955 |
| LPG | Cents/litre |
0.0 |
14.4 |
| LNG or CNG | Cents/kg |
0.0 |
30.3 |
| B100 | Cents/litre |
0.0 |
8.8 |
2 Aug 2021 – 31 Jan 2022
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre |
16.9 |
43.3 |
| Blended Fuels B5, B10, E10 | Cents/litre |
16.9 |
43.3 |
| Blended Fuel: E85 | Cents/litre |
0.0 |
18.565 |
| LPG | Cents/litre |
0.0 |
14.1 |
| LNG or CNG | Cents/kg |
0.0 |
29.7 |
| B100 | Cents/litre |
0.0 |
8.7 |
1 July 2021 – 1 August 2021
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre |
16.3 |
42.7 |
| Blended Fuels B5, B10, E10 | Cents/litre |
16.3 |
42.7 |
| Blended Fuel: E85 | Cents/litre |
0.0 |
18.305 |
| LPG | Cents/litre |
0.0 |
13.9 |
| LNG or CNG | Cents/kg |
0.0 |
29.3 |
| B100 | Cents/litre |
0.0 |
7.1 |
1 Feb 2021 – 30 Jun 2021
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre |
16.9 |
42.7 |
| Blended Fuels B5, B10, E10 | Cents/litre |
16.9 |
42.7 |
| Blended Fuel: E85 | Cents/litre |
0.0 |
18.305 |
| LPG | Cents/litre |
0.0 |
13.9 |
| LNG or CNG | Cents/kg |
0.0 |
29.3 |
| B100 | Cents/litre |
0.0 |
7.1 |
1 Jul 2020 – 31 Jan 2021
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre |
16.5 |
42.3 |
| Blended Fuels B5, B10, E10 | Cents/litre |
16.5 |
42.3 |
| Blended Fuel: E85 | Cents/litre |
0 |
18.16 |
| LPG | Cents/litre |
0 |
13.8 |
| LNG or CNG | Cents/kg |
0 |
29.0 |
| B100 | Cents/litre |
0 |
7.1 |
3 Feb 2020 – 30 Jun 2020
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre | 16.5 | 42.3 |
| Blended Fuels B5, B10, E10 | Cents/litre | 16.5 | 42.3 |
| Blended Fuel: E85 | Cents/litre | 0 | 13.8 |
| LPG | Cents/litre | 0 | 29.0 |
| LNG or CNG | Cents/kg | 0 | 15.78 |
| B100 | Cents/litre | 0 | 5.60 |
5 Aug 2019 – 2 Feb 2020
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre | 16.0 | 41.8 |
| Blended Fuels B5, B10, E10 | Cents/litre | 16.0 | 41.8 |
| Blended Fuel: E85 | Cents/litre | 0 | 13.7 |
| LPG | Cents/litre | 0 | 28.7 |
| LNG or CNG | Cents/kg | 0 | 15.62 |
| B100 | Cents/litre | 0 | 5.60 |
4 Feb 2019 – 30 Jun 2019
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre | 15.8 | 41.6 |
| Blended Fuels B5, B10, E10 | Cents/litre | 15.8 | 41.6 |
| Blended Fuel: E85 | Cents/litre | 0 | 13.6 |
| LPG | Cents/litre | 0 | 28.5 |
| LNG or CNG | Cents/kg | 0 | 13.21 |
| B100 | Cents/litre | 0 | 4.2 |
1 Aug 2018 – 3 Feb 2019
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre | 15.4 | 41.2 |
| Blended Fuels B5, B10, E10 | Cents/litre | 15.4 | 41.2 |
| Blended Fuel: E85 | Cents/litre | 0 | 13.4 |
| LPG | Cents/litre | 0 | 28.2 |
| LNG or CNG | Cents/kg | 0 | 13.065 |
| B100 | Cents/litre | 0 | 4.1 |
1 Jul 2018 – 31 Jul 2018
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre | 15.1 | 40.9 |
| Blended Fuels B5, B10, E10 | Cents/litre | 15.1 | 40.9 |
| Blended Fuel: E85 | Cents/litre | 0 | 13.3 |
| LPG | Cents/litre | 0 | 28.0 |
| LNG or CNG | Cents/kg | 0 | 12.935 |
| B100 | Cents/litre | 0 | 4.1 |
5 Feb 2018 – 30 Jun 2018
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre | 15.1 | 40.9 |
| Blended Fuels B5, B10, E10 | Cents/litre | 15.1 | 40.9 |
| Blended Fuel: E85 | Cents/litre | 0 | 13.3 |
| LPG | Cents/litre | 0 | 28.0 |
| LNG or CNG | Cents/kg | 0 | 10.725 |
| B100 | Cents/litre | 0 | 2.7 |
1 Aug 2017 – 4 Feb 2018
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre | 14.5 | 40.3 |
| Blended Fuels B5, B10, E10 | Cents/litre | 14.5 | 40.3 |
| Blended Fuel: E85 | Cents/litre | 0 | 13.2 |
| LPG | Cents/litre | 0 | 27.6 |
| LNG or CNG | Cents/kg | 0 | 10.55 |
| B100 | Cents/litre | 0 | 2.7 |
1 Jul 2017 – 31 Jul 2017
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre | 14.3 | 40.1 |
| Blended Fuels B5, B10, E10 | Cents/litre | 14.3 | 40.1 |
| Blended Fuel: E85 | Cents/litre | 0 | 13.1 |
| LPG | Cents/litre | 0 | 27.4 |
| LNG or CNG | Cents/kg | 0 | 10.52 |
| B100 | Cents/litre | 0 | 2.7 |
1 Feb 2017 – 30 Jun 2017
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre | 14.2 | 40.1 |
| Blended Fuels B5, B10, E10 | Cents/litre | 14.2 | 40.1 |
| Blended Fuel: E85 | Cents/litre | 0 | 13.1 |
| LPG | Cents/litre | 0 | 27.4 |
| LNG or CNG | Cents/kg | 0 | 8.225 |
| B100 | Cents/litre | 0 | 1.3 |
1 Aug 2016 – 31 Jan 2017
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre | 13.7 | 39.6 |
| Blended Fuels B5, B10, E10 | Cents/litre | 13.7 | 39.6 |
| Blended Fuel: E85 | Cents/litre | 0 | 12.9 |
| LPG | Cents/litre | 0 | 27.1 |
| LNG or CNG | Cents/kg | 0 | 8.15 |
| B100 | Cents/litre | 0 | 1.3 |
1 Jul 2016 – 31 Jul 2016
| Fuel Type | Units |
Use: Heavy Vehicles on Public Roads |
Use: All Other Business Uses |
| Liquid Fuels: Diesel, Petrol, etc | Cents/litre | 13.6 | 39.5 |
| Blended Fuels B5, B10, E10 | Cents/litre | 13.6 | 39.5 |
| Blended Fuel: E85 | Cents/litre | 0 | 12.9 |
| LPG | Cents/litre | 0 | 27.0 |
| LNG or CNG | Cents/kg | 0 | 8.135 |
| B100 | Cents/litre | 0 | 1.3 |
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