Read the new Report on the importance of the fuel tax credit scheme from economist Chris Richardson

The diesel road tax is intended for heavy road vehicles such as large trucks.
 

These vehicles cause wear and tear on our roads so it’s fair they should pay for road repairs.
 

Machinery like farm tractors, earth moving equipment and commercial and tourism boats don’t use public roads so they don’t attract the road tax.

And if off-road vehicles and machinery like these were made to pay a road tax, the cost of the food, energy and services they provide would increase and that increase would have to be passed on to consumers.
 

Road taxes are for road users.
 

That’s fair, let’s keep it that way.