Who can get a rebate?
You may be able to claim back regional fuel tax you paid if:
- the fuel was used for commercial purposes, government or charitable organisations, and
- the fuel wasn’t used in a vehicle on the road, and
- the fuel was used for an eligible use.
If you are a private individual (not in business), you may be able to claim back regional fuel tax you paid if:
- You have diesel delivered to a home for home heating
- You use fuel in a specialised off-road vehicle.
All rebates can be claimed for fuel purchased from 1 July 2018.
Find out if you’re eligible to receive a rebate
What can you claim
This table provides general guidance only. For specific rules refer to the Land Transport Management (Regional Fuel Tax) Regulations 2018(external link)
| |
ELIGIBLE |
NOT ELIGIBLE |
| Fuel types |
|
(these are not taxed) |
| Type of use |
- Commercial purposes
- Government use
- Charitable organisations
- Diesel home heating (delivered by a fuel supplier)
|
- Most personal, household or domestic uses.
|
| Vehicles |
Vehicles that are:
|
Registered vehicles that are:
- a general purpose vehicle, or
- subject to Road User Charges (RUC).
|
| Vessels |
- Commercial vessels
- Search and rescue vessels.
|
|
| Other commercial purpose (not a vehicle or vessel) |
Commercial equipment that could include:
- generators
- lawn mowers
- chainsaws
- sawmills
- pumps
- light towers.
|
- Aircraft
- Personal, household, or domestic equipment that could include:
- residential lawnmowers
- gardening equipment.
|
