2025-05-152024/25:SkU17 · p.1SkUTaxation
Changes to Tax Subsidies for Solar Panels and Microproduction of Renewable Electricity
Lower tax reduction for solar panels and abolished tax reduction for micro-generation of electricity
What's at stake: A reduction would lower the state's cost of stimulating solar-panel installations, which have already grown strongly, but it would also reduce households' financial incentive to invest in solar panels and micro-generation of electricity, which critics warn risks slowing the expansion of renewable power.
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 the tax reduction for installing solar panels should be lowered to the level that applied before 2023 and the tax reduction for micro-generation of renewable electricity abolished, or whether the current, higher subsidy levels should be kept.
Yes Yes — the committee proposal
The committee shares the government's assessment that demand for solar panels no longer needs to be stimulated to the same extent as before, since the number of installations has grown strongly and exceeded 250,000 by the end of 2023, and therefore supports lowering the tax reduction to the level that applied before 2023 and abolishing the tax reduction for micro-generation of renewable electricity.
No No — the reservations
Reservation 1 (V, C, MP)
The reservation holds that the government's proposal should be rejected. Solar power is a highly sustainable source of energy that can be scaled up quickly, and rooftop solar panels are an effective way for private individuals to contribute to overall energy supply. The reservation points out that the government's own proposal reduces households' financial incentive to invest in solar panels, which sits poorly with the government's rhetoric about expanding fossil-free electricity production and pursuing an ambitious climate policy.
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: adopting the government's legislative proposal and rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 1 by V, C, 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: MModeraterna
Ja 243–54Ja 184–113
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 | No 0/19/0/5 | match | confidence: medium | derived |
| S | No | Yes 92/0/0/14 | differs | confidence: medium | derived |
| MP | No | No 0/15/0/3 | match | confidence: high | explicit |
| C | No | No 0/20/0/4 | match | confidence: high | explicit |
| L | Yes | Yes 12/0/0/4 | match | confidence: medium | derived |
| KD | Yes | Yes 16/0/0/3 | match | confidence: medium | derived |
| M | No | Yes 59/0/0/9 | differsagainst own programme | confidence: high | explicit |
| SD | Yes | Yes 62/0/0/10 | match | confidence: medium | derived |
Committee proposal
Parliament adopts the government's proposed 1. act amending the Income Tax Act (1999:1229), 2. act amending the Tax Procedures Act (2011:1244), 3. act amending the Act (2020:1066) on procedures for tax reduction for installation of green technology. Thereby parliament approves proposition 2024/25:109 points 1-3 and rejects the motions 2024/25:3357 by Ilona Szatmári Waldau et al. (V), 2024/25:3374 by Anders Ådahl et al. (C), and 2024/25:3382 by Annika Hirvonen et al. (MP).
Original (Swedish)
Riksdagen antar regeringens förslag till 1. lag om ändring i inkomstskattelagen (1999:1229), 2. lag om ändring i skatteförfarandelagen (2011:1244), 3. lag om ändring i lagen (2020:1066) om förfarandet vid skattereduktion för installation av grön teknik. Därmed bifaller riksdagen proposition 2024/25:109 punkterna 1-3 och avslår motionerna 2024/25:3357 av Ilona Szatmári Waldau m.fl. (V), 2024/25:3374 av Anders Ådahl m.fl. (C) och 2024/25:3382 av Annika Hirvonen m.fl. (MP).
Riksdag decision: Parliament approved the government's proposal to reduce the subsidy rate for solar panel installation from 20 to 15 percent within the framework of green technology. The proposal also means that the tax reduction for microproduction of renewable electricity is abolished. Special tax rules have applied to those who produce renewable electricity by, for example, installing solar panels on their property and supplying electricity to the power grid. The number of solar panel installations has increased significantly in recent years. Parliament shares the government's assessment that there is no longer a need to stimulate demand for solar panels to the same extent, and that the tax reduction for microproduction of renewable electricity should be removed. The reduced subsidy rate for solar panel installation comes into effect on 1 July 2025. The proposal to abolish the tax reduction for microproduction of renewable electricity comes into effect on 1 January 2026.
Counter-proposals
- The counter-proposal wants parliament to reject proposals for reduced tax subsidies for solar cells. (V, C, MP) — Reservation 1
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 radical expansion of renewable electricity production and establishes that we are in a climate emergency where the transition needs to happen immediately.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan requires radical expansion of renewable electricity production and establishes that we are in a climate emergency where the transition needs to happen immediately. Lowering the tax reduction for solar cells and abolishing it for microproduction pulls back a steering instrument for precisely that expansion, which is why the plan speaks for the counter-proposal's requirement for rejection. The plan furthermore wants the state to go in with investments in renewable energy rather than withdraw.
Original (Swedish)
Planen kräver en radikal utbyggnad av den förnybara elproduktionen och slår fast att vi befinner oss i ett klimatnödläge där omställningen behöver ske omgående. Att sänka skattereduktionen för solceller och avskaffa den för mikroproduktion drar tillbaka ett styrmedel för just den utbyggnaden, varför planen talar för motförslagets krav på avslag. Planen vill dessutom att staten går in med satsningar på förnybar energi snarare än drar sig tillbaka.
- radical expansion of renewabledecisive»En radikal utbyggnad av den förnybara elproduktionen är avgörande« (party programme ↗)“Radical expansion of renewable electricity production is critical”
- state investments in renewable»därför behöver staten gå in med satsningar på förnybar energi« (2022 manifesto ↗)“therefore the state needs to go in with investments in renewable energy”
- climate emergency»Vi befinner oss i ett klimatnödläge.« (2022 manifesto ↗)“We are in a climate emergency.”
- immediate 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 are in.”
The election manifesto wants to see more solar panels and wants electricity production to be built up of all kinds, and promises to make it easier for families to save energy in their homes.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto wants to see more solar panels and wants electricity production to be built up of all kinds, and promises to make it easier for families to save energy in their homes. A reduced tax reduction pulls in the opposite direction and reduces households' incentive to install solar cells, which is why the plan argues for rejecting the change. The climate framework should according to the manifesto remain in place.
Original (Swedish)
Valmanifestet vill se till att solpanelerna blir fler och att elproduktionen byggs ut av alla slag, och lovar att underlätta för familjer att energieffektivisera sitt hem. En sänkt skattereduktion drar åt motsatt håll och minskar hushållens incitament att installera solceller, varför planen talar för att avslå förändringen. Klimatramverket ska enligt manifestet ligga fast.
- 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 protect hydropower and see to it that solar panels become more numerous, among other things on public and commercial buildings.”
- all power sources expand»Bygg ut elproduktionen av alla slag.« (2022 manifesto ↗)“Expand electricity production of all kinds.”
- support for household energy measures»Underlätta familjers energieffektivisering.« (2022 manifesto ↗)“Make it easier for families to save energy in their homes.”
- climate framework remains»Det klimatpolitiska ramverket ska ligga fast.« (2022 manifesto ↗)“The climate policy framework shall remain in place.”
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 make a major investment in solar cells and solar heat and stimulate more people to produce their own heat and electricity, and it even wants to remove the energy tax for those who produce electricity for their own use.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan wants to make a major investment in solar cells and solar heat and stimulate more people to produce their own heat and electricity, and it even wants to remove the energy tax for those who produce electricity for their own use. A reduced tax reduction for solar cells and abolished reduction for microproduction goes directly against this. Rejecting the change is therefore the position the plan holds.
Original (Swedish)
Planen vill storsatsa på solceller och solvärme och stimulera fler människor att producera sin egen värme och el, och den vill till och med ta bort energiskatten för den som producerar el för eget bruk. En sänkt skattereduktion för solceller och avskaffad reduktion för mikroproduktion drar rakt emot detta. Att avslå förändringen är därför den ståndpunkt planen bär.
- major investment in solar electricitydecisive»storsatsa på solceller och solvärme.« (2022 manifesto ↗)“make a major investment in solar cells and solar heat.”
- stimulate own electricity production»människor till att producera sin egen värme och el.« (party programme ↗)“people to produce their own heat and electricity.”
- tax relief for own production»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.”
The plan commits to making it simple and cheap to install solar panels and explicitly wants to broaden and scale up the green deduction, not shrink it.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan commits to making it simple and cheap to install solar panels and explicitly wants to broaden and scale up the green deduction, not shrink it. Lowering the tax reduction and abolishing it for microproduction goes directly against this and against the goal of making it easier to produce one's own electricity. The plan therefore supports the counter-proposal's demand for rejection.
Original (Swedish)
Planen åtar sig att det ska vara enkelt och billigt att installera solpaneler och vill uttryckligen bredda och skala upp det gröna avdraget, inte krympa det. Att sänka skattereduktionen och avskaffa den för mikroproduktion går rakt emot detta och mot målet att göra det enklare att producera sin egen el. Planen stödjer därför motförslagets krav på avslag.
- broaden the green deductiondecisive»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 simpler to install solar panels on multi-family houses.”
- cheap to install solar panels»Det ska vara enkelt och billigt att installera solpaneler, bygga laddning till elbilar och minska energianvändningen hemma« (2022 manifesto ↗)“It should be simple and cheap to install solar panels, build charging for electric cars, and reduce energy consumption at home”
- own electricity production»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 one's own electricity, including through solar panels and better electricity supply in urban areas.”
- doubled emission-free electricity»Vi vill fördubbla produktionen av utsläppsfri el, och rusta och bygga ut elnätet.« (2022 manifesto ↗)“We want to double the production of emission-free electricity, and equip and expand the electricity grid.”
The plan's energy principle is that the state to the greatest possible extent shall be neutral between energy sources that meet environmental and safety requirements, and its climate line is genuine climate taxes instead of competition for the highest subsidies.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan's energy principle is that the state to the greatest possible extent shall be neutral between energy sources that meet environmental and safety requirements, and its climate line is genuine climate taxes instead of competition for the highest subsidies. A special tax reduction that favours solar cells and micro-production is precisely such targeted support for a single energy source. The plan certainly wants to see more solar power throughout the country, but according to the plan the way to achieve that is a functioning power system and general policy instruments, not maintained subsidies.
Original (Swedish)
Planens energiprincip är att staten i största möjliga mån ska vara neutral mellan energislag som klarar miljö- och säkerhetskraven, och dess klimatlinje är riktiga klimatskatter i stället för en tävling i högst bidrag. En särskild skattereduktion som gynnar solceller och mikroproduktion är just ett sådant riktat stöd till ett enskilt kraftslag. Planen vill förvisso se mer solkraft i hela landet, men vägen dit är enligt planen ett fungerande kraftsystem och generella styrmedel, inte bibehållna subventioner.
- neutrality between energy sourcesdecisive»största möjliga mån vara neutral mellan energislag som uppfyller miljö- och säkerhetskraven.« (party programme ↗)“to the greatest possible extent be neutral between energy sources that meet environmental and safety requirements.”
- climate taxes before subsidies»Därför är vi för riktiga klimatskatter i stället för att göra klimatpolitiken till en tävling i högst bidrag och flest symbolskatter.« (2022 manifesto ↗)“Therefore, we are for genuine climate taxes instead of making climate policy a competition for the highest subsidies and most symbolic taxes.”
- terminated subsidies compensated»Höjningar av miljöskatter och slopade subventioner ska kompenseras med skattesänkningar som« (party programme ↗)“Increases in environmental taxes and terminated subsidies shall be compensated with tax reductions”
- more solar power needed»Ska vi få ner elpriserna krävs att vi bygger inte bara kärnkraft utan också mer sol- och vindkraft i hela landet, investerar i kraftsystemet och satsar på energilagring.« (2022 manifesto ↗)“To get electricity prices down we need to build not only nuclear power but also more solar and wind power throughout the country, invest in the power system and invest in energy storage.”
The party programme rejects direct subsidies and requires that taxation be designed according to established principles such as tax according to ability to pay and equal treatment.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme rejects direct subsidies and requires that taxation be designed according to established principles such as tax according to ability to pay and equal treatment. Retaining an enhanced tax reduction for solar cells and microproduction means continued preferential treatment of one energy source, which the plan does not support; the manifesto's emphasis lies instead on nuclear power. That the plan wants to support the development of solar power qualifies the position but mainly concerns research and investment.
Original (Swedish)
Partiprogrammet avvisar direkta subventioner och kräver att beskattningen utformas enligt vedertagna principer som skatt efter bärkraft och likabehandling. Att behålla en förhöjd skattereduktion för solceller och mikroproduktion innebär fortsatt särbehandling av ett kraftslag, vilket planen inte ger stöd för; valmanifestets tyngdpunkt ligger i stället på kärnkraften. Att planen vill stödja utveckling av elkraft från sol kvalificerar ställningstagandet men gäller främst forskning och investeringar.
- rejected subsidiesdecisive»Direkta företagssubventioner avvisas.« (party programme ↗)“Direct business subsidies are rejected.”
- equal treatment in taxation»Beskattning av inkomster, varor, tjänster, fastigheter, förmögenhet eller andra former av beskattning får inte urholka äganderätten och ska utformas enligt vedertagna skatterättsliga principer som skatt efter bärkraft och likabehandling.« (party programme ↗)“Taxation of incomes, goods, services, property, wealth or other forms of taxation shall not undermine ownership rights and shall be designed according to established tax principles such as tax according to ability to pay and equal treatment.”
- nuclear power prioritized»Satsa på kärnkraften med långsiktiga villkor att utvecklas. Förläng befintliga reaktorers drift och bygg ut med nya reaktorer.« (2022 manifesto ↗)“Invest in nuclear power with long-term conditions for development. Extend the operation of existing reactors and expand with new reactors.”
- support for solar power»Därför behöver investeringar, forskning och utveckling i elkraft från vind, sol och vatten stödjas« (party programme ↗)“Therefore investments, research and development in electricity from wind, sun and water must be supported”
The plan explicitly commits to strengthening and expanding the green tax deduction for private individuals and to not raising overall taxes during the term of office.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan explicitly commits to strengthening and expanding the green tax deduction for private individuals and to not raising overall taxes during the term of office. Lowering the tax reduction for solar panels and abolishing it for microgeneration goes in exactly the opposite direction, and the plan moreover wants all fossil-free energy sources to contribute to electricity production. The plan therefore supports the counter-proposal's requirement for rejection.
Original (Swedish)
Planen åtar sig uttryckligen att förstärka och utvidga det gröna skatteavdraget för privatpersoner och att inte höja de samlade skatterna under mandatperioden. Att sänka skattereduktionen för solceller och avskaffa den för mikroproduktion går i rakt motsatt riktning, och planen vill dessutom att alla fossilfria kraftslag ska bidra till elproduktionen. Planen stöder därför motförslagets krav på avslag.
- strengthened green tax deductiondecisive»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 deduction”
- tax increase cap»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax increase cap during the coming term of office which means that overall taxes are not raised”
- all fossil-free sources contribute»Ska vi klara det behövs en elproduktion där alla fossilfria energikällor är med och bidrar.« (2022 manifesto ↗)“To succeed we need electricity production where all fossil-free energy sources contribute.”
- no raised taxes»mer skatt är ingen lösning« (2022 manifesto ↗)“more tax is no solution”
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 plan wants to invest in measures that reduce emissions the most per invested krona and explicitly criticizes that taxpayers without their own opportunities are forced to finance subsidies to those who can afford to invest.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan wants to invest in measures that reduce emissions the most per invested krona and explicitly criticizes that taxpayers without their own opportunities are forced to finance subsidies to those who can afford to invest. Retaining an increased tax reduction for solar panels when installations have already increased dramatically is such a subsidy. The plan instead prioritizes predictable fossil-free electricity production and lower taxes on electricity in general.
Original (Swedish)
Planen vill satsa på de åtgärder som minskar utsläppen mest per satsad krona och kritiserar uttryckligen att skattebetalare utan egna möjligheter får finansiera subventioner till dem som har råd att investera. Att behålla en höjd skattereduktion för solceller när installationerna redan ökat kraftigt är en sådan subvention. Planen prioriterar i stället planerbar fossilfri elproduktion och lägre skatt på el generellt.
- most climate benefit per kronadecisive»Satsa på åtgärder som minskar utsläppen mest per satsad krona som t ex internationella klimatinvesteringar« (2022 manifesto ↗)“Invest in measures that reduce emissions the most per invested krona such as international climate investments”
- against subsidies to the well-off»De flesta har inte råd att köpa en ny bil, men tvingas samtidigt betala för skattesubventioner för dem som har råd att köpa dyra elbilar« (2022 manifesto ↗)“Most people cannot afford to buy a new car, but are forced at the same time to pay for tax subsidies for those who can afford to buy expensive electric cars”
- generally lower electricity tax»Sänka skatten på elenergi permanent för att underlätta elektrifieringen« (2022 manifesto ↗)“Lower the tax on electricity permanently to facilitate electrification”
- predictable power is prioritized»Sverige behöver satsa på planerbar och fossilfri elproduktion.« (2022 manifesto ↗)“Sweden needs to invest in predictable and fossil-free electricity production.”
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Sources and documents
- The committee report on riksdagen.se (2024/25:SkU17)
- Committee report full text (HC01SkU17)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2024/25:3357 — med anledning av prop. 2024/25:109 Förändrade skattesubventioner för solceller och mikroproduktion av el av Ilona Szatmári Waldau m.fl. (V)
- Motion 2024/25:3374 — med anledning av prop. 2024/25:109 Förändrade skattesubventioner för solceller och mikroproduktion av el av Anders Ådahl m.fl. (C)
- Motion 2024/25:3382 — med anledning av prop. 2024/25:109 Förändrade skattesubventioner för solceller och mikroproduktion av el av Annika Hirvonen m.fl. (MP)
- Proposition 2024/25:109 — Förändrade skattesubventioner för solceller och mikroproduktion av el
Source: The Swedish Parliament