Fuel tax credits – rate change
On 1 August 2017, fuel tax credit rates increased. Some of these rates also changed on 1 July 2017, due to a change in the road user charge and an annual increase to excise duty rates on biofuels.
Fuel tax credit rates change regularly – they are indexed twice a year, in February and August, in line with the consumer price index (CPI).
Below are the rates for fuel acquired from 1 August 2017 to 31 January 2018.
| Eligible fuel type | Unit | Used in heavy vehicles for travelling on public roads | All other business uses (including to power auxiliary equipment of a heavy vehicle) |
| Liquid fuels, i.e., diesel or petrol | Cents per litre | 14.5 | 40.3 |
| Blended fuels: B5, B20, E10 | Cents per litre | 14.5 | 40.3 |
| Liquefied petroleum gas (LPG) (duty paid) | Cents per litre | 0.0 | 13.2 |
| Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) | Cents per kilogram | 0.0 | 27.6 |
| Blended fuel: E85 | Cents per litre | 0.0 | 10.55 |
| B100 | Cents per litre | 0.0 | 2.7 |
Claims for packaging or supplying fuels can use the ‘all other business uses’ rate for the appropriate eligible fuel type.
For businesses that claim less than $10,000 in fuel tax credits in a year, to simplify your claim use the rate that applies at the end of the BAS period.