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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)

 ELIGIBLENOT ELIGIBLE
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

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.
  • 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.
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