The amount of your credit for taxable fuel is the amount of fuel tax that was payable on the fuel, reduced to take account of certain grants and subsidies that were payable in respect of the fuel (as the grants or subsidies reduced the amount of fuel tax that effectively applied to the fuel).

For taxable fuel that is a blend of fuels, there are additional rules for working out the amount of your credit.

In some cases, the credit is reduced so that some of the fuel tax can be retained as a road user charge.