2023-04-202022/23:SkU14 · p.1SkUTaxation
Energy tax, etc.
Energy tax and carbon pricing — general direction
What's at stake: The issue is how fast and with which tools the state should steer away from fossil energy use through taxation, which affects electricity prices, business competitiveness, and the pace of the climate transition.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The question is whether parliament should direct the government to tighten energy- and carbon-tax policy instruments — such as a carbon border adjustment mechanism, scrapping tax rebates, or a faster phase-out of fossil subsidies — or whether the government's ongoing climate and energy work should instead proceed without new directives.
Yes Yes — the committee proposal
The committee points to the government's ambitious energy, climate and environmental policy and to the fact that a political agreement on a carbon border adjustment mechanism already exists at EU level, as well as to the recent removal of the electricity-tax rebate for data centres, and against that background rejects the motions calling for further requests on these points.
No No — the reservations
Reservation 3 (MP)
The reservation wants to lower the tax on shared ownership of solar power for residents of multi-dwelling buildings and abolish the tax on all self-produced electricity, make the electricity tax dynamic so it falls when electricity is cheap, and continue and speed up the work of phasing out fossil subsidies through tax reductions and special exemptions.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 3 by MP.
Abstain The party marks a position of its own that is not one of the two final alternatives.
The decision would have held
Explicit commitments that contradicted the vote: LLiberalerna
Ja 204–14Ja 190–28
Counterfactual: the parties above are moved to the position their own documents explicitly point at, carrying their whole contingent present. Every other party keeps its real figures, including dissenters and absentees.
How the AI parties would have voted
For each party: what its own plan – election manifesto and party programme – argues for in this case, next to how the party actually voted. The AI can only answer Yes or No; a party can also abstain.
| AI | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | Yes 21/0/0/3 | differs | confidence: low | derived |
| S | No | Yes 94/0/0/13 | differs | confidence: medium | derived |
| MP | No | No 0/14/0/4 | match | confidence: high | explicit |
| C | No | Abstain 0/0/21/3 | differs | confidence: high | explicit |
| L | No | Yes 14/0/0/2 | differsagainst own programme | confidence: high | explicit |
| KD | Yes | Yes 15/0/0/4 | match | confidence: low | derived |
| M | Yes | Yes 60/0/0/8 | match | confidence: medium | not addressed |
| SD | Yes | Abstain 0/0/64/9 | differs | confidence: medium | derived |
Committee proposal
Parliament rejects the motions 2022/23:36 by Per Bolund et al. (MP) requests 11, 17 and 24, 2022/23:156 by Hanna Westerén (S), 2022/23:157 by Hanna Westerén (S), 2022/23:329 by Rickard Nordin and Niels Paarup-Petersen (both C) request 5, 2022/23:998 by Martin Kinnunen et al. (SD) request 3, 2022/23:1327 by Lars Isacsson and Peter Hultqvist (both S), 2022/23:2175 by Per Bolund et al. (MP) request 16 and 2022/23:2190 by Annie Lööf et al. (C) requests 142 and 144.
Original (Swedish)
Riksdagen avslår motionerna 2022/23:36 av Per Bolund m.fl. (MP) yrkandena 11, 17 och 24, 2022/23:156 av Hanna Westerén (S), 2022/23:157 av Hanna Westerén (S), 2022/23:329 av Rickard Nordin och Niels Paarup-Petersen (båda C) yrkande 5, 2022/23:998 av Martin Kinnunen m.fl. (SD) yrkande 3, 2022/23:1327 av Lars Isacsson och Peter Hultqvist (båda S), 2022/23:2175 av Per Bolund m.fl. (MP) yrkande 16 och 2022/23:2190 av Annie Lööf m.fl. (C) yrkandena 142 och 144.
Riksdag decision: Parliament said no to 80 proposals in motions from the general motion period in 2022 concerning excise tax and customs. Parliament refers, among other things, to investigations and proceedings being underway and to Parliament having already taken positions on these matters. The motions concern, among other things, taxes on electricity, fuel, vehicles, chemicals, alcohol, tobacco, air travel, waste and plastic bags, regarding the Customs Agency's authority and activities as well as payment of customs duties and import taxes.
Counter-proposals
- The counter-proposal wants to lower the tax on solar energy for multi-family homes, abolish the tax on self-generated electricity, and introduce a dynamic electricity tax to accelerate the transition from fossil fuels. (MP) — Reservation 3
Plan vs actual vote
Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.
The plan requires that the transition happen immediately, that the state invests in renewable energy, and that policy makes climate-smart alternatives easy and cheap, which supports relief for self-produced solar electricity and faster phase-out of fossil subsidies.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan requires that the transition happen immediately, that the state invests in renewable energy, and that policy makes climate-smart alternatives easy and cheap, which supports relief for self-produced solar electricity and faster phase-out of fossil subsidies. At the same time, the plan's tax line is that taxes should steer and be borne by those with large assets, which makes a generally reduced and price-controlled electricity tax questionable. The support is therefore weak.
Original (Swedish)
Planen kräver att omställningen sker omgående, att staten satsar på förnybar energi och att politiken gör klimatsmarta alternativ enkla och billiga, vilket talar för lättnader för egenproducerad solel och för en snabbare utfasning av fossila subventioner. Samtidigt är planens skattelinje att skatterna ska styra och bäras av dem med stora tillgångar, vilket gör en generellt sänkt och prisstyrd elskatt tveksam. Stödet är därför svagt.
- investment in renewable energydecisive»Produktionen av både el och exempelvis vätgas behöver öka kraftigt när vi ställer om från användning av fossila bränslen, därför behöver staten gå in med satsningar på förnybar energi.« (2022 manifesto ↗)“Production of both electricity and, for example, hydrogen needs to increase dramatically as we transition from fossil fuels, therefore the state needs to make investments in renewable energy.”
- urgent climate transition»Omställningen behöver ske omgående och alla politiska beslut behöver ta hänsyn till den akuta kris som vi befinner oss i.« (2022 manifesto ↗)“The transition needs to happen immediately and all political decisions need to take into account the acute crisis we find ourselves in.”
- cheap climate-smart alternatives»Det är politikens, och inte individens, ansvar att skapa möjligheter för människor att välja enkla och billiga klimatsmarta alternativ.« (2022 manifesto ↗)“It is the responsibility of policy, not the individual, to create opportunities for people to choose easy and cheap climate-smart alternatives.”
- tax according to capacity»Vi vill inte höja skatten för vanliga löntagare utan på mångmiljonarv, lyxvillor och stora aktievinster som man inte ens behöver jobba för.« (2022 manifesto ↗)“We do not want to raise taxes for ordinary wage earners but on multi-million inheritances, luxury villas, and large capital gains that people don't even have to work for.”
flags: motförslaget rymmer krav i olika riktningar
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan wants to see more solar panels and make it easier for property owners to save energy in multi-family buildings, which the counter-proposal's tax reliefs for share-owned solar power and self-generated electricity are tools for.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan wants to see more solar panels and make it easier for property owners to save energy in multi-family buildings, which the counter-proposal's tax reliefs for share-owned solar power and self-generated electricity are tools for. The goal that Sweden shall become the world's first fossil-free welfare nation also speaks for faster phase-out of fossil subsidies. The design of tax rates is not, however, addressed in the plan.
Original (Swedish)
Planen vill se fler solpaneler och underlätta för fastighetsägare att spara energi i flerfamiljshus, vilket motförslagets skattelättnader för andelsägd solel och egenproducerad el är verktyg för. Målet att Sverige ska bli världens första fossilfria välfärdsnation talar också för en snabbare utfasning av fossila subventioner. Skattesatsernas utformning behandlas dock inte i planen.
- more solar panelsdecisive»Vi behöver också värna vattenkraften och se till att solpanelerna blir fler, bland annat på offentliga och kommersiella byggnader.« (2022 manifesto ↗)“We also need to safeguard hydropower and ensure that solar panels become more numerous, not least on public and commercial buildings.”
- energy efficiency in multi-family housing»Vi vill underlätta för fastighetsägare att vidta åtgärder för att spara energi i flerfamiljshus.« (2022 manifesto ↗)“We want to make it easier for property owners to take measures to save energy in multi-family buildings.”
- fossil-free welfare nation»Sverige ska bli världens första fossilfria välfärdsnation.« (2022 manifesto ↗)“Sweden shall become the world's first fossil-free welfare nation.”
- renewable replaces fossil»Miljövänlig och förnybar energi måste ersätta såväl de fossila bränslena som kärnkraften.« (party programme ↗)“Environmentally friendly and renewable energy must replace both fossil fuels and nuclear power.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan wishes to completely remove the energy tax for those who produce electricity for their own use, make large investments in solar cells and solar heating and phase out fossil subsidies.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan wishes to completely remove the energy tax for those who produce electricity for their own use, make large investments in solar cells and solar heating and phase out fossil subsidies. The counter-proposal's requirement for removed tax on self-produced electricity, lower tax on joint-owned solar energy and faster phase-out of fossil tax deductions thus coincide with the plan's commitments. The party programme emphasises that powerful economic policy instruments are needed and that climate-smart choices shall be cheaper.
Original (Swedish)
Planen vill helt ta bort energiskatten för den som producerar el för eget bruk, storsatsa på solceller och solvärme samt fasa ut fossila subventioner. Motförslagets krav på slopad skatt på egenproducerad el, lägre skatt på andelsägd solenergi och snabbare utfasning av fossila skattenedsättningar sammanfaller därmed med planens åtaganden. Partiprogrammet understryker att kraftfulla ekonomiska styrmedel behövs och att klimatsmarta val ska vara billigare.
- no tax on self-produced electricitydecisive»helt ta bort energiskatten för företag som producerar el för eget bruk.« (2022 manifesto ↗)“completely remove the energy tax for companies that produce electricity for their own use.”
- phased-out fossil subsidies»fasa ut fossila subventioner.« (2022 manifesto ↗)“phase out fossil subsidies.”
- large investment in solar energy»storsatsa på solceller och solvärme.« (2022 manifesto ↗)“make large investments in solar cells and solar heating.”
- powerful economic policy instruments»Kraftfulla ekonomiska styrmedel är nödvändiga.« (party programme ↗)“Powerful economic policy instruments are necessary.”
The election manifesto explicitly promises that it should become easy and cheap to install solar panels, even on multi-family buildings, and that it should become easier to produce one's own electricity.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto explicitly promises that it should become easy and cheap to install solar panels, even on multi-family buildings, and that it should become easier to produce one's own electricity. Reduced tax on jointly-owned and self-produced electricity is precisely this. The plan also wants to lower total tax pressure and cut fossil subsidies, which covers the counter-proposal's other parts.
Original (Swedish)
Valmanifestet lovar uttryckligen att det ska bli enkelt och billigt att installera solpaneler, även på flerfamiljshus, och att det ska bli enklare att producera sin egen el. Sänkt skatt på andelsägd och egenproducerad el är just detta. Planen vill dessutom sänka det totala skattetrycket och kapa fossila subventioner, vilket täcker motförslagets övriga delar.
- cheaper solar electricity in multi-family housingdecisive»Det kan vi lösa genom att bredda och skala upp det gröna avdraget och göra det enklare att installera solpaneler på flerfamiljshus.« (2022 manifesto ↗)“We can solve this by broadening and scaling up the green deduction and making it easier to install solar panels on multi-family buildings.”
- own electricity production made easier»Det ska bli enklare att producera mer av sin egen el, med bland annat solpaneler och bättre elförsörjning inne i tätorter.« (2022 manifesto ↗)“It should become easier to produce more of your own electricity, including with solar panels and better electricity supply within urban areas.”
- phased out fossil subsidies»Vi ska använda handelspolitiken för att kapa fossila subventioner runtom i världen« (2022 manifesto ↗)“We should use trade policy to cut fossil subsidies around the world”
- reduced overall tax pressure»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“Total tax pressure must come down next term.”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The election manifesto wants to lower both VAT on electricity and the special additional tax on electricity and gradually abolish all subsidies and tax allowances for fossil fuels.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto wants to lower both VAT on electricity and the special additional tax on electricity and gradually abolish all subsidies and tax allowances for fossil fuels. The counter-proposal's demand for lower tax on self-produced and shared-ownership solar electricity, lower electricity tax and faster phase-out of fossil fuel tax breaks thus follow from the plan, which also wants to build more solar power throughout the country. The plan at the same time requires that abolished subsidies are compensated with other tax reductions.
Original (Swedish)
Valmanifestet vill sänka både elmomsen och den särskilda extraskatten på el och successivt avskaffa alla subventioner och skattelättnader till fossila bränslen. Motförslagets krav på lägre skatt på egenproducerad och andelsägd solel, lägre elskatt och snabbare utfasning av fossila skattenedsättningar följer därmed av planen, som också vill bygga mer solkraft i hela landet. Planen kräver samtidigt att slopade subventioner kompenseras med andra skattesänkningar.
- lower tax on electricitydecisive»Vi vill både sänka elmomsen och den särskilda extraskatten på el för att mildra elprischocken här och nu.« (2022 manifesto ↗)“We want both to lower VAT on electricity and the special additional tax on electricity to mitigate the electricity price shock here and now.”
- abolish fossil subsidies»Subventioner, inklusive skattelättnader och stöd, till fossila bränslen i Sverige såväl som globalt ska successivt avskaffas.« (2022 manifesto ↗)“Subsidies, including tax allowances and support, for fossil fuels in Sweden as well as globally shall be gradually abolished.”
- more solar power»krävs att vi bygger inte bara kärnkraft utan också mer sol- och vindkraft i hela landet« (2022 manifesto ↗)“requires that we build not only nuclear power but also more solar and wind power throughout the country”
- compensated green tax shift»Höjningar av miljöskatter och slopade subventioner ska kompenseras med skattesänkningar« (party programme ↗)“Increases in environmental taxes and abolished subsidies shall be compensated with tax reductions”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The election manifesto's overarching energy commitment is to lower fuel prices significantly and that the electricity tax shall be reduced when electricity prices rise, while the counter-proposal wants to speed up the phase-out of tax reductions for fossil fuels and make the electricity tax lower when electricity is cheap.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto's overarching energy commitment is to lower fuel prices significantly and that the electricity tax shall be reduced when electricity prices rise, while the counter-proposal wants to speed up the phase-out of tax reductions for fossil fuels and make the electricity tax lower when electricity is cheap. This goes against the plan's direction for households' and rural areas' costs. That the plan at the same time wants to favour domestic renewable production speaks partly for the solar power parts, which makes the conclusion uncertain.
Original (Swedish)
Valmanifestets bärande energiåtagande är att sänka drivmedelspriserna rejält och att elskatten ska sänkas när elpriserna stiger, medan motförslaget vill skynda på utfasningen av skattenedsättningar för fossila drivmedel och göra elskatten lägre när elen är billig. Det går emot planens riktning för hushållens och landsbygdens kostnader. Att planen samtidigt vill gynna inhemsk förnybar produktion talar delvis för solelsdelarna, vilket gör slutsatsen osäker.
- lower fuel pricesdecisive»Sänk bensin- och dieselpriserna rejält för alla, främst genom minskad inblandningen av dyrt biobränsle.« (2022 manifesto ↗)“Lower petrol and diesel prices significantly for everyone, primarily through reduced blending of expensive biofuel.”
- electricity tax lowered at high electricity prices»i elskatten så att den sänks om elpriserna ökar.« (2022 manifesto ↗)“in the electricity tax so that it is lowered if electricity prices rise.”
- nuclear power as electricity supply»Satsa på kärnkraften med långsiktiga villkor att utvecklas.« (2022 manifesto ↗)“Invest in nuclear power with long-term conditions to develop.”
- support for domestic energy production»Inhemsk produktion ska stimuleras.« (party programme ↗)“Domestic production shall be stimulated.”
Worldstate weighed in: Inflation 10.6 per cent per year — sharpens the plan's requirement for lower energy and fuel costs for households; Electricity price SE3 down to 0.69 krona/kWh — reduces the acute need for new electricity tax reductions and makes the requirement less urgent
The plan promises lower prices on petrol and diesel, a tax freeze and has already lowered fuel taxes for agriculture.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan promises lower prices on petrol and diesel, a tax freeze and has already lowered fuel taxes for agriculture. An accelerated phase-out of tax reductions and exemptions for fossil fuels is in practice a tax increase and therefore goes against the plan. Lowering the tax on self-produced electricity, however, is close to the plan's green tax credit, but this does not support the counter-proposal as a whole.
Original (Swedish)
Planen lovar sänkta priser på bensin och diesel, ett skattehöjarstopp och har redan sänkt drivmedelsskatterna för lantbruket. En påskyndad utfasning av skattenedsättningar och undantag för fossila drivmedel är i praktiken en skattehöjning och går därför emot planen. Att sänka skatten på egenproducerad el ligger däremot nära planens gröna skatteavdrag, men det bär inte motförslaget som helhet.
- lower fuel pricesdecisive»Sänka priset på bensin och diesel så att du klarar din vardagsekonomi« (2022 manifesto ↗)“Lower the price of petrol and diesel so that you can manage your everyday economy”
- tax freeze»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax freeze for the coming term which means that aggregate taxes are not raised”
- lower fuel tax for agriculture»Moderaterna vill förbättra förutsättningarna att driva lantbruk genom att sänka skatterna, vilket vi redan börjat göra på drivmedel« (2022 manifesto ↗)“The Moderates want to improve conditions for farming by lowering taxes, which we have already started doing on fuel”
- green tax credit for households»Göra det billigare för privatpersoner att minska sin elkonsumtion genom att förstärka och utvidga det gröna skatteavdraget« (2022 manifesto ↗)“Make it cheaper for private individuals to reduce their electricity consumption by strengthening and expanding the green tax credit”
The counter-proposal wants to speed up the phase-out of tax reductions for fossil fuels, while the plan instead demands lowered tax on fuel and lowered diesel tax for agriculture and forestry and opposes symbolism that harms industries.
Plan documents: 2022 manifesto
Reasoning and quotes
The counter-proposal wants to speed up the phase-out of tax reductions for fossil fuels, while the plan instead demands lowered tax on fuel and lowered diesel tax for agriculture and forestry and opposes symbolism that harms industries. The plan's simultaneous desire to lower electricity tax permanently is not enough to support the counter-proposal, whose focus lies on increased costs for fossil fuels and targeted solar subsidies. The plan's demands for EU-adapted and cost-effective climate policy address the committee's reasons.
Original (Swedish)
Motförslaget vill skynda på utfasningen av skattenedsättningar för fossila bränslen, medan planen tvärtom kräver sänkt skatt på drivmedel och sänkt dieselskatt för jord- och skogsbruket och vänder sig mot symbolpolitik som slår mot näringar. Att planen samtidigt vill sänka elskatten permanent räcker inte för att bära motförslaget, vars tyngdpunkt ligger på höjda kostnader för fossila bränslen och riktade solelsubventioner. Planens krav på EU-anpassad och kostnadseffektiv klimatpolitik berör utskottets skäl.
- lowered diesel tax for farmingdecisive»Sänka skatten på diesel för jord- och skogsbruket och den allmänna löneavgiften« (2022 manifesto ↗)“Lower the tax on diesel for agriculture and forestry and the general employer contribution”
- lowered fuel tax»Sänka skatten på drivmedel« (2022 manifesto ↗)“Lower the tax on fuel”
- stop for symbolism»Stoppa symbolpolitik som går ut över möjligheten att bedriva industri och näring« (2022 manifesto ↗)“Stop symbolism that undermines the opportunity to conduct industry and business”
- lowered electricity tax»Sänka skatten på elenergi permanent för att underlätta elektrifieringen« (2022 manifesto ↗)“Lower electricity tax permanently to facilitate electrification”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
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Sources and documents
- The committee report on riksdagen.se (2022/23:SkU14)
- Committee report full text (HA01SkU14)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2022/23:1014 — Ett konkurrenskraftigt svenskt väginfrastruktursystem av Thomas Morell m.fl. (SD)
- Motion 2022/23:1017 — En konkurrenskraftig svensk flygindustri av Jimmy Ståhl m.fl. (SD)
- Motion 2022/23:1022 — Sverigevänlig skatte- och indrivningspolitik för välfärd, trygghet och företagande av Per Söderlund m.fl. (SD)
- Motion 2022/23:1050 — Motion om småbryggerier av Mikael Dahlqvist och Lars Mejern Larsson (båda S)
- Motion 2022/23:1127 — Producentavgift på andelen socker i sockersötade drycker av Mats Wiking (S)
- Motion 2022/23:1168 — Producentavgift för sockersötade drycker av Per-Arne Håkansson (S)
- Motion 2022/23:1233 — Transporteffektivt och hållbart samhälle av Nooshi Dadgostar m.fl. (V)
- Motion 2022/23:1270 — Kontroll av utgående gods, fordon och transporter av Jörgen Grubb (SD)
- Motion 2022/23:1327 — Kraftvärme av Lars Isacsson och Peter Hultqvist (båda S)
- Motion 2022/23:1464 — Avståndsbaserad skatt på lätt trafik av Emma Berginger (MP)
- Motion 2022/23:1501 — En differentierad ölskatt för bättre konkurrens av Joakim Järrebring och Petter Löberg (båda S)
- Motion 2022/23:1514 — Utvärdering av kemikalieskatten av Larry Söder (KD)
- Motion 2022/23:1535 — Samma skatt på snus som nikotinpåsar av Hans Eklind (KD)
- Motion 2022/23:156 — Gränsjusteringsmekanism för koldioxid av Hanna Westerén (S)
- Motion 2022/23:157 — Globalt koldioxidpris av Hanna Westerén (S)
- Motion 2022/23:1672 — En levande landsbygd för Sveriges bästa av Annie Lööf m.fl. (C)
- Motion 2022/23:1816 — Översyn av kemikalieskatten av Sten Bergheden (M)
- Motion 2022/23:1817 — Ta bort flygskatten för ökad sysselsättning och företagande av Sten Bergheden (M)
- Motion 2022/23:1883 — Trängselskatt Lidingö av Kerstin Lundgren m.fl. (C)
- Motion 2022/23:1933 — Sänkt bensin- och dieselskatt av Sten Bergheden (M)
Source: The Swedish Parliament