Fuel tax credit latest rates
From 1 July 2021 to 30 June 2022
The ATO’s fuel tax credit calculator includes the latest rates
You can use it to work out the fuel tax credit amount to report on your business activity statement (BAS).
The following tables contain the fuel tax credit rates for businesses from 1 July 2021 to 30 June 2022.
Note: All rates are in cents per litre unless otherwise stated.
Table 1: Rates for fuel acquired from 1 February 2022 to 30 June 2022
| Eligible fuel type | Unit | Used in heavy vehicles for travelling on public roads (see note 1) | All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2) |
|---|---|---|---|
| Liquid fuels – for example, diesel or petrol | cents per litre |
17.8 |
44.2 |
| Blended fuels: B5, B20, E10 | cents per litre |
17.8 |
44.2 |
| Blended fuel: E85 | cents per litre |
0 |
18.955 |
| Liquefied petroleum gas (LPG) (duty paid) | cents per litre |
0 |
14.4 |
| Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) | cents per kilogram |
0 |
30.3 |
| B100 | cents per litre |
0 |
8.8 |
Table 2: Rates for fuel acquired from 2 August 2021 to 31 January 2022
| Eligible fuel type | Unit | Used in heavy vehicles for travelling on public roads (see note 1) | All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2) |
|---|---|---|---|
| Liquid fuels – for example, diesel or petrol | cents per litre |
16.9 (see note 3) |
43.3 |
| Blended fuels: B5, B20, E10 | cents per litre |
16.9 (see note 3) |
43.3 |
| Blended fuel: E85 | cents per litre |
0 |
18.565 |
| Liquefied petroleum gas (LPG) (duty paid) | cents per litre |
0 |
14.1 |
| Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) | cents per kilogram |
0 |
29.7 |
| B100 | cents per litre |
0 |
8.7 |
Note 1: From 1 November 2019, this rate includes fuel used to power passenger air-conditioning of buses and coaches.
Note 2: Claims for packaging or supplying fuel can use the ‘all other business uses’ rate for the appropriate eligible fuel type.
Note 3: From 1 February to 30 June 2021, this rate was 16.9 cents per litre. The rate decreased to 16.3 cents per litre from 1 July 2021 due to an increase in the road user charge. From 2 August 2021, the rate increased back to 16.9 cents per litre due to the August 2021 indexation.
Source: ATO
2020 Notch Above Bookkeeping