Motorised work machines, working vehicles built on a lorry chassis and other vehicles exempt from the fuel fee
The fuel fee does not need to be paid, for example, for motorised work machines and work machines built on a lorry chassis if there is nothing other than the body, tank or other space for loads that is directly needed for the work machine to do its job.
Activities which are exempt from the fuel fee
- Work carried out on a worksite
- Transport on a worksite related to the work
- Transport on the work machine itself, not on a trailer. Maximum storage tank size 2 m³
- Transport of a work machine from one worksite to another (in an empty state)
- Transport of your own fuel and lubrication materials
- Taking the work machine for servicing etc.
Dumper
As of 1 January 2015, dumpers are considered to be motorised work machines, so they are also subject to the usage restrictions listed above and do not require a separate application for exemption from the fuel fee.
Please note that fuel fee exemption only applies to use of work machines for transport relating to the work on the worksite itself (additional information below). The fuel fee exemption applies to actual work done by a work machine, but not in the case where the intended use is the transport of goods.
For example, a tractor used for snow clearing work can move snow in its bucket on the worksite from one pile of snow to another, but cannot take it outside the worksite, as in that case the transport should be carried out by another vehicle suitable for the job.