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Tax Facts - Fuel Scheme

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Fuel schemes provide grants to reduce the costs of some fuels or to provide a benefit to encourage the recycling of waste oils.

  • The Fuel Credits Scheme helps to cut fuel costs by providing a credit for the fuel tax (excise duty) included in the price of fuel, when used for specified activities.
  • The Energy Grants Credits Scheme has been substantially replaced by the Fuel Credits Scheme, with final changes applying from 1 July  2012.
  • The Product Stewardship Scheme is designed to support and encourage the environmentally sustainable management and recycling of waste oil.
  • The Cleaner Fuels Grants Scheme provides for the payment of a grant to licensed excise manufacturers (including holders of storage licenses) and to importers of eligible cleaner fuels. This scheme has been established to offset the excise and customs duty payable on alternative fuels.

Note: The Fuel Sales Grants Scheme was closed 1st July 2006. All claims for eligible fuel sold before 1st July 2006 must be lodged on or before 31st December 2006. Please see Fuels sales grants scheme at the ATO website for further information.

See the Fuel Schemes homepage on the ATO website for further information.


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