Fuel Tax Act 2006

The object of this Chapter is to provide a single system of fuel tax credits to ensure that, generally, fuel tax is effectively only applied to:

fuel used in private vehicles and for certain other private purposes; and

fuel used on‑road in light vehicles for business purposes.

To do this, a fuel tax credit is provided to reduce or remove the incidence of fuel tax applied to:

fuel used in *carrying on your *enterprise (other than fuel used on‑road in light vehicles); and

fuel used for domestic heating and domestic electricity generation; and

fuel packaged for use other than in an internal combustion engine; and

fuel supplied into certain kinds of tanks.

However, other provisions of this Act might affect your entitlement to a fuel tax credit.