The Fuel Subsidy Scheme was abolished on 1 July 2009.
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Every time you bought non-retail fuel on or before 30 June 2009 (fuel purchased from a distributor), you must have recorded the:
- quantity and type of fuel purchased
- seller's name and address
- price per litre
- place of delivery
- date of purchase
- purpose of any diesel fuel use
- vehicles and equipment where the fuel is delivered.
At the end of every month, you must have recorded the amount of fuel you had at each storage site on your licence.
You must keep these records for 5 years to support your claims. If you do not keep proper records, you may have to repay the subsidy. These requirements still apply, even though the Fuel Subsidy Scheme has now ended.
Special record-keeping arrangements and concessions exist where:
- bulk end users consumed less than 25,000 litres of fuel per year
- the subsidy was claimed for fuel used in a diesel engine road vehicle.