Work to improve the entitlements for fuel excise duty refunds and regional fuel tax rebates

The Ministry is currently exploring how to improve the entitlements for fuel excise duty refunds and regional fuel tax rebates. This pages provides information and the key documents on the work.

Additional entitlements for regional fuel tax rebates and exemptions

On 21 December 2018 regulations came into force providing additional entitlements for:

  • diesel used for home heating (or water heating)
  • diesel used for electricity generation by non-commercial organisations, local and central government agencies and charities
  • petrol and diesel used in RUC exempt vehicles (as listed in the Schedule of the Road User Charges (Classes of RUC Vehicles) Exemption Order 2012)
  • petrol and diesel supplied in Auckland but then transported outside Auckland for commercial distribution.

The specific entitlement requirements are set out in the Land Transport Management (Regional Fuel Tax) Amendment Regulations (No 2) 2018 and may be viewed here (external link).

The entitlements extend to all fuel purchased since the regional fuel tax came into force in Auckland on 1 July 2018.

More information, including how to apply, may be found here(external link).

Key documents

Below are the key documents relating to the additional regional fuel tax entitlements and broader work to improve the entitlements for fuel excise duty refunds and regional fuel tax rebates.

Date

Type

Document

27 September 2018

Briefing Paper

Progress on improving the regional fuel tax rebate and fuel excise duty refund entitlements. [PDF, 582 KB]

11 October 2018

Briefing Paper

Draft Cabinet papers extending the regional fuel tax rebate. [PDF, 210 KB]

 

Cabinet paper

Regional fuel tax rebate entitlement extension. [PDF, 376 KB]

 

Cabinet paper

Land Transport Management (Regional Fuel Tax) Amendment Regulations (No 2) 2018. [PDF, 156 KB]