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Regional fuel tax

Last updated 2 July 2018

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.

When does it start?

RFT starts on 1 July 2018 in the Auckland region, further regions may apply from 1 January 2021.

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How much is it?

10 cents per litre (plus GST).  It is applied to petrol, diesel and their bio-variants.

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What are the boundaries of the region?

RFT will be applied to the entire Auckland Council region, except the Great Barrier Local Board Area.

Check out the maps here:

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What service stations are within the Auckland region?

Download the list of service stations in the Auckland region: www.nzta.govt.nz/auckland-service-stations [PDF, 417 KB]

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What will RFT be spent on?

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)

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How will it be collected and enforced?

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.

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Am I eligible for a rebate?

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:

  • use in the generation of electricity, or the manufacture of gas, for public use at any electric-power station or gas works;
  • use in the manufacture at a refinery of refined petroleum products;
  • use in any commercial ship within the meaning of section 2(1) of the Maritime Transport Act 1994;
  • use in any vehicle that is designed to operate exclusively on rails.

We’re currently working through further details, so watch this space for updates.

Land Transport Management (Regional Fuel Tax) Amendment Bill (external link)
Excise duty refunds
FED schedule (external link)

General guidance on RFT rebate eligibility*

 ELIGIBLENOT ELIGIBLE
Fuel types
  • Petrol
  • Diesel
  • Biofuel
  • Avgas
  • CNG
  • LPG (not taxed)
Commercial
  • Business only
  • Personal use claims
Non road
  • Commercial vessels
  • Search and rescue vessels
  • Rail
  • Personal marine craft
  • Aircraft
Machinery
  • Electricity generation (including public places/buildings), petroleum refining/manufacture
  • Commercial equipment, e.g. gardening equipment, construction equipment, forestry chainsaws
  • Commercial land maintenance for farms/orchards/vineyards
  • Forestry and quarry equipment, earthmoving and roading construction
  • Home generators
  • Residential lawnmowers
  • Non-commercial power generation
Vehicles
  • Only if included in the FED Regulations
  • Non-registered (other than expired or suspended)
  • Specialised agricultural vehicle maintenance of Council land, grounds cemeteries, forklifts, passenger and cargo movement on wharfs
  • Off-road use by general purpose vehicles (e.g. trucks)
  • Airport, forestry, quarry, earthmoving, roading and construction vehicles unless unregistered

* This table provides general guidance only. For specific rules refer to the Land Transport Management (Regional Fuel Tax) Regulations 2018 (external link)

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How do I make a claim?

You will be able to register and make an online claim from October 2018 on the NZ Transport Agency website.

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What records do I need to keep and provide?

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:

  • 31 March
  • 30 June
  • 30 September
  • 31 December.

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Where can I find RFT legislation and regulations?

For further information, check out the Ministry of Transport's website: www.transport.govt.nz/land/regional-fuel-tax (external link)

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