Review of fuel refunds and rebates
Reviewing the situations where someone may claim a regional fuel tax rebate.
Review of fuel refunds and rebates
What you need to know
New Zealand's land transport funding system is funded primarily by road users. All transport revenue goes into the National Land Transport Fund, which pays for road maintenance, road improvements, public transport and road safety. There are two main ways that users contribute to the National Land Transport Fund, fuel excise duty and road user charges.
In some instances, this funding may also be supplemented by tolls. In New Zealand tolling is mainly used so a project can be started earlier than would have been possible.
We provide transport policy advice to the Minister of Transport on tolling policy.
In November 2025, the Government introduced legislation to reform the tolling framework and help fund new roads. More information is available on this below.
The work to date
03
Nov 2025
Tolling legislation to be reformed as part of new Bill
Tolling is a revenue tool that can supplement road user charges and fuel excise duty to help fund roads. As part of the Government Policy Statement on land transport 2024, the Government committed to changing tolling legislation.
The Government introduced the Land Transport (Revenue) Amendment Bill in November 2025. The Bill makes changes to the road user charges (RUC) system and the framework for tolling to ensure both tools continue to support a user-pays basis for funding land transport. You can find more information on the RUC changes here.
02
Jun 2015
Road tolling scheme for Takitimu Drive (Route K) comes under Land Transport Management Act
01
Get in touch
Contact us for policy queries: info@transport.govt.nz