Regional Fuel Tax Rebates

  • 29 Aug

We requested RTF seek specific advice from NZTA on the legibility for commercial vehicle users to claim a regional fuel tax rebate. Given the fact that many operators and commercial vehicle users operate nationally and sometimes in and out of the Auckland region, the information about RFT claims might have a wider audience.

After a few discussions with the transport agency RTF have managed to bring together the following outline. The bulk of the information here is sourced from NZTAs website.

Unfortunately, the chance of any commercial vehicle user being able to claim a RFT rebate in all probability is unlikely.

Advice on NZTA’s website at this link: makes it clear that commercial transport vehicles (trucks and vans etc.) cannot claim RFT rebates on diesel or petrol consumed by these vehicles.

RFT rebate eligibility is based on fuel excise duty (FED) allowances. FED is applied only to petrol, but RFT rebates include petrol, diesel and their bio-variants where applicable under the FED regulations. GST will be added to RFT rebates.

Fuel use in some RUC vehicles may be eligible for an RFT rebate – but only if that vehicle type and use is listed in the Schedule to the FED Regulations. To learn more about FED, please click here.

Vehicles with attached machinery designed for a specified purpose (and used off road) as well as agricultural machinery listed in the FED schedule including 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.

How to make a claim
If you are eligible you will be able to register and make an online claim from October 2018 on the NZ Transport Agency website.

What you need to do
To claim a regional fuel tax rebate, claimants must keep a record of how much fuel is purchased in the Auckland RFT region. Rebate claimant’s also need to record how much of that fuel is used in the vehicles and machinery. To meet the rebate claim criteria evidential records for all retail purchases, onsite refuelling and fuel purchased for bulk tanks must be kept.

Claims for rebates will be administered quarterly by default. As administrator, the Transport Agency can discuss with business owners their individual circumstances for claiming outside the quarterly basis if that is needed.

Finally rebate claims must be supported by receipts and tax invoices, as these will need to be provided for any claims.

If a claimant has a fuel storage tank(s), record how much fuel is left in the storage tank(s) on the last day of each quarter. The dates to remember are:
  • 31 March
  • 30 June
  • 30 September
  • 31 December.