Information about the Auckland Fuel Tax

Earlier this month the Regional Fuel Tax (ARF Tax) bill was enacted through parliament. Prior to this change we wrote to affected customers, where we deliver bulk fuel to their businesses or where they use one or more of the Allied Petroleum Fuel Stops, within the boundaries of the Auckland Council. This blog in turn provides that information.

Firstly, our customers should be aware that:

  • The New Zealand Transport Agency (NZTA) will be responsible for administering and collecting the tax and have started to communicate how they will handle this
  • Allied Petroleum will be required to collect and pay this tax to the NZTA
  • Allied Petroleum will be required to supply NZTA with details of all fuel deliveries within the region

The Auckland Regional Fuel Tax is:

  • applied from 1 July 2018
  • charged at 10 cents per litre plus GST (10c + 1.5c = 11.5c incl GST)
  • applied to all fuel (diesel and petrol) delivered to sites within the boundaries of the Auckland Council as shown on the Auckland Council website Auckland Council Geographical Area
  • applied to all fuel deliveries including service stations, bulk storage tanks, vehicles, machines, and marine vessels unless it is an Exempt Site (refer below)
  • potentially refunded through Rebates (refer below) on the same basis as Excise tax

Exempt Sites

The NZTA advise that the ARF Tax is not be payable on deliveries to sites exclusively used to supply:

  • generation of electricity for public use at any electric power station
  • manufacture of gas for public use at any gas works
  • manufacture at a refinery of refined petroleum products
  • any commercial ship (as per section 2(1) of the Maritime Transport Act 1994)
  • vehicles designed to operate exclusively on rails

 Please note it is a site that is exempt not a customer and none of the Allied Fuel Stops or Allied Marine Stops will be exempt.

Rebates

The NZTA have sent out information about Rebates below is the wording they used:

The Minister of Transport, Hon Phil Twyford has announced RFT rebate eligibility is to be based on fuel excise duty (FED).  FED is applied only to petrol, but RFT rebates will include petrol, diesel and their bio-variants.  GST will be added to RFT rebates. 

If you want to know more about excise duty refunds, visit the NZ Transport Agency website.

You will be able to register and make an online Rebate claims from October 2018 on the NZ Transport Agency website. 

In addition, we have been advised that under current legislation there are no Regional Fuel Tax rebates available on fuel purchased for pleasure boats/craft, however rebates apply for commercial boats.

The NZTA advise that the following record keeping practices may be useful for customers (fuel users) in order to prepare for claiming a rebate:

  • Up to date business details
  • A list of commercial vehicles, machinery, rail and marine vessels which are used off road
  • Supporting documents showing fuel used off road in vehicles/machinery/vessels.  For example, fuel invoices and receipts, including volume (litres), fuel type

Allied Petroleum Invoicing

From 1 July 2018 all invoices for bulk deliveries to sites within the ARF Tax region will show the Regional Fuel Tax. Invoices for card customers (who use one of our Fuel Stops) will list the sites where the Fuel has been purchased. Allied Petroleum has only 3 fuel stops in the Auckland Region:

  • Allied Takanini Fuel Stop         (28 Spartan Rd, Takanini)
  • Allied Penrose Fuel Stop          (42 Gavin St, Penrose)
  • Half Moon Bay Marine Stop     (Half Moon Bay Marina, Argo Drive, Bucklands Beach)

For More Info

For more please refer to the NZTA website www.nzta.govt.nz/vehicles/regional-fuel-tax/

Or visit the MOT website which has a Q & A page www.transport.govt.nz/land/regional-fuel-tax

 

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