Road User Charge (RUC)

The Road User Charge is the portion of fuel excise heavy vehicles pay towards road funding, and it is subtracted from the fuel tax credit rate for heavy vehicles travelling on public roads.

The charge only applies to fuel used by heavy vehicles (over 4.5 tonnes GVM) travelling on public roads. Fuel used off-road, or to power auxiliary equipment even while on a road, is not subject to it, which is why the off-road credit rate is higher.

The charge is set by government and changes, sometimes mid-year, so the rate that applies depends on when the fuel was acquired. See fuel tax credits.

Last updated 10 July 2026. General information, not tax or legal advice.