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Important notice

The building where our contact centre is based was evacuated on 13 June. Our contact centre and emails are up and running again, but please be patient as we have limited support available. If you’re waiting for an application, please have a look at our current processing times.

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Eligibility for rebates

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)

Fuel types
  • Petrol
  • Diesel
  • Biofuel
  • Avgas
  • CNG
  • LPG
(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 that are:

Registered vehicles that are:
  • a general purpose vehicle, or
  • subject to Road User Charges (RUC).
  • Commercial vessels
  • Search and rescue vessels.
  • Recreational boats
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.