How to review tax credit calculation

Last updated 19 October 2026

Overview

The GPS apportionment results apply the relevant FTC rates to eligible fuel. The Tax Credits table separates the calculation by vehicle and FTC rate period so a reporting window that crosses a rate change can contain more than one line for the same vehicle.

Steps

  1. Open GPS Apportionment and select the reporting period. The Tax Credits Calculated card shows the fleet total and the split by on-public-road, off-public-road and auxiliary use.

    Populated GPS Apportionment results summary for the last financial year

  2. Select View individual vehicle details, then Tables and Tax Credits.

  3. Review the eligible fuel quantities and FTC amount for each activity. Scroll across the table to see excise paid, component FTC amounts and Total FTC. Expand a vehicle row to inspect its rate-period detail.

    Populated Tax Credits table in Vehicle Details

  4. For vehicle-level context, switch to Explorer and review the fuel apportionment, FTC treatment and rate periods for the selected vehicle.

If an amount looks unexpected

  • Confirm the reporting period and the asset's FTC classification and calculation method in the Register.
  • Review the fuel apportionment that feeds the calculation.
  • A vehicle's on-public-road fuel share and its on-public-road FTC amount can differ when that use is not configured as eligible for a claim.