From 1 July 2018, regional fuel tax (RFT) will be applied to petrol, diesel and their bio-variants, delivered in the Auckland region, to support transport projects that would otherwise be delayed or not funded.
The NZ Transport Agency administers RFT, including the collection of the tax from fuel distributors, the payment of rebates for exempt use, monitoring and enforcement.
RFT starts on 1 July 2018 in the Auckland region, further regions may apply from 1 January 2021.
10 cents per litre (plus GST). It is applied to petrol, diesel and their bio-variants.
RFT will be applied to the entire Auckland Council region, except the Great Barrier Local Board Area.
Check out the maps here:
Download the list of service stations in the Auckland region: www.nzta.govt.nz/auckland-service-stations [PDF, 417 KB]
Auckland Council consulted with their public on their regional land transport.
Check out Auckland Transport’s website for information on the transport projects to be funded by RFT: https://at.govt.nz/regionalfueltax (external link)
The NZ Transport Agency administers the collection of RFT directly from fuel distributors. RFT is paid by fuel distributors when they supply fuel within the region. This includes, but is not limited to, deliveries to service stations, fuel storage tanks, machines, marinas and vehicles.
All fuel distributors within the Auckland region provide us with a monthly tax return with details of the fuel they have delivered. We will use this information to track and monitor all fuel supplied and investigate irregularities as needed.
The Transport Agency forwards the RFT collected on to Auckland Council, less any rebates paid and a service cost.
The rules around collection, liability for tax payment and enforcement are in the Land Transport Management Act 2003 and its supporting regulations.
The Minister of Transport, Hon Phil Twyford has announced RFT rebate eligibility (external link) is to be based on fuel excise duty (FED). FED is applied only to petrol, but RFT rebates will include petrol, diesel and their bio-variants. GST will be added to RFT rebates.
If you want to know more about excise duty refunds, visit the NZ Transport Agency website.
As well as the vehicles and machinery listed in the FED schedule, the following uses of fuel are eligible for a rebate:
We’re currently working through further details, so watch this space for updates.
* This table provides general guidance only. For specific rules refer to the Land Transport Management (Regional Fuel Tax) Regulations 2018 (external link)
You will be able to register and make an online claim from October 2018 on the NZ Transport Agency website.
To claim a rebate, please keep a record of how much fuel you’ve purchased. You’ll also need to record how much of that fuel is used in the vehicles, machinery and ships you want to claim a rebate for, and how much is used in each.
Claims and rebates will be quarterly by default. As the administrator, the Transport Agency can discuss with businesses their individual circumstances for claiming outside the quarterly basis as needed.
Make sure you keep your receipts and tax invoices, as you’ll need to provide these with your claims.
If you have a fuel storage tank, record how much fuel you have left in your tank(s) on the last day of each quarter. The dates to remember are:
For further information, check out the Ministry of Transport's website: www.transport.govt.nz/land/regional-fuel-tax (external link)