Vehicle Excise Duty Claim

Fuel excise duty is charged on some fuels and is used to fund roading projects.  You’re entitled to a refund on petrol, CNG, and LPG used in commercial vehicles and some machinery, which is used off road.  For example vehicles used on the farm, MSA registered commercial boats, chainsaws in a forestry operation, or lawn mowers on a commercial golf course.  Off road must be for commercial purposes, so you cannot claim excise duty for trail bike riding, speed boat racing, or pleasure boats.

How to claim:

Claim periods are three monthly, ending 31 March, 30 June, 30 September, and 31 December. You need to complete a MR70 form which is available from www.nzta.govt.nz and lodge this within three months of the end of the period to claim your excise duty back.  Lodging your forms late will mean your claim amount is reduced by 10%, but you can only claim up to a maximum of 24 months ago.

What information do you need to include?

  • Type of fuel
  • Purchases in litres during the period, less private and non commercial use, and fuel you haven’t used in that period
  • Fuel use - split by the type of vehicle and machinery.
  • Invoices to support your claim
  • After your first claim you will be allocated a customer number that you need to use on all of your claims.

What records do you need to keep?

Your claim can be audited by NZTA’s Crown Revenue Team so you are required to keep a copy of all of your invoices and the claim forms you submit for at least 3 years.

For more information in relation to any of the above please call the CT help desk on 0800 883 718 or alternatively refer to the NZ Transport Agency website at www.nzta.govt.nz.