Under the ‘all other business uses’ category, you can claim fuel tax credits for liquid and gaseous fuels used to power auxiliary equipment in your heavy vehicles. Examples include:

• the mixing barrel of a concrete truck
• garbage bin lifters and compacting mechanisms of a garbage truck
• the refrigeration unit of a vehicle that transports temperature-sensitive goods, like food
• elevated work platforms.

The fuel may power the auxiliary equipment from:

• the tank that fuels the main engine
• a separate fuel tank
• power from the main engine (known as 'power take-off') which in turn increases the amount of fuel used.