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Fuel scheme

Fuel scheme, helps to provide credits and grants to reduce the costs of some fuels or to provide a benefit to encourage the recycling of waste oils.

Fuel tax credits provide businesses with a credit for the fuel tax that is inclusive of price of fuel used in

Heavy vehicles

The amount depends on when taxpayers acquire the fuel, what type of fuel they use and what activity taxpayer uses it in. Fuel tax credits used to fluctuate regularly so it is important to check the rates each time they do their business activity statement (BAS). Some fuel sand activities are not eligible including fuel we use in light vehicles of 4.5tonnes gross vehicle mass or less, travelling on public roads.

If a taxpayer is not registered with GST in such case he may also eligible to claim fuel tax credits for fuel used in following activities.

To generate domestic electricity –for your home, house or households use.

To operate emergency vehicles or vessels –if you are a non –profit organization.

The cleaner fuels grant scheme’s motive is to encourage the producer, manufacturer or importer of fuels to have a reduced impact on the environment. If tax payers are manufacturer or importer of cleaner fuels they may be entitled to a cleaner fuel grant. Eligible fuels are biodiesel or renewable diesel. Blended diesel may also be eligible.

If tax payers are registered for fuel tax credit scheme, use this calculator to work out:

Taxpayers fuel tax credits for fuel they acquire in their business.

Tax payer’s adjustments for fuel tax credits from previous BAS.


Fuel tax credit rates are indexed twice a year in line with the consumer price index- in February and August.
This calculator includes the different rates for the fuel acquired both before and from the date of each rate increase on:

10 November 2014
2 February 2015

If they claimed fuel tax credits in previous BAS but did not use the higher rate for when the fuel was acquired, they are entitled to more fuel tax credits.

For more information on Fuel scheme from ATO Website by clicking here.

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