Home Service Deductions (RUT and ROT deductions)

The plan wants to steer building resources towards climate-smart renovations and energy efficiency of housing, and rejects tax subsidies that benefit a few. The counter-proposal demands precisely a reorganization of the renovation tax deduction so that energy-saving measures are subsidized higher, fiscally neutral, and strongly opposes raising ceilings for household services and repairs tax deductions. That matches the plan's prioritization of the green transition over broad tax deductions.

• climate-smart renovations prioritizeddecisive»Vänsterpartiets nästa steg handlar om en politik för massivt bostadsbyggande, klimatsmarta renoveringar och sänkta hyror som går hand i hand med den gröna omställningen.« (2022 manifesto ↗)“The Left Party's next step is about a policy for massive housing construction, climate-smart renovations and lower rents that go hand in hand with the green transition.”
• rejects household services tax deductions»Istället för rut-bidrag till städning hos fullt friska personer så kan vi använda skattekronorna till att förbättra hemtjänsten.« (2022 manifesto ↗)“Instead of household services tax deductions for cleaning for fully healthy people, we can use taxpayers' money to improve home care services.”
• energy efficiency of housing»investeringarna i byggande, upprustning och energieffektivisering av« (party programme ↗)“investments in construction, renovation and energy efficiency of”
• not tax cuts for a few»Vänsterpartiet tycker att det är viktigare med en arbetstidsförkortning som kommer alla till del än sänkta skatter för ett fåtal.« (2022 manifesto ↗)“The Left Party thinks it is more important with a shorter working week that benefits everyone than tax cuts for a few.”

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 election manifesto wants the deduction for repairs and alterations to be used to a greater degree for energy efficiency and for green investments to increase, which is exactly the redirection the counter-proposal proposes. Instead, raising the ceiling sharply would mainly benefit high-income households and conflicts with the principle that taxes are levied according to ability to pay. The plan therefore supports the counter-proposal's demand.

• deduction for repairs and alterations for energy efficiencydecisive»Takten behöver därför öka och kunskapen om hur rot-avdraget kan användas för energieffektivisering behöver breddas.« (2022 manifesto ↗)“The pace therefore needs to increase and knowledge about how the deduction for repairs and alterations can be used for energy efficiency needs to be broadened.”
• green investments prioritized»Öka de gröna statliga investeringarna.« (2022 manifesto ↗)“Increase green public investments.”
• tax according to ability to pay»Skatterna ska vara progressiva och tas ut efter bärkraft« (party programme ↗)“Taxes shall be progressive and levied according to ability to pay”
• energy-saving in multi-family dwellings»Vi vill underlätta för fastighetsägare att vidta åtgärder för att spara energi i flerfamiljshus.« (2022 manifesto ↗)“We want to facilitate property owners' ability to take measures to save energy in multi-family dwellings.”

The election manifesto wants to introduce powerful support for energy efficiency to households and industries and direct renovation support towards sustainable renovation, while the party programme establishes that what is good for the environment shall be cheap and what is bad shall be expensive. The counter-proposal's restructuring of the renovation tax deduction towards energy-saving measures, with lower subsidy for other renovation work and no to substantially raised ceilings, is precisely that steering.

• support for energy efficiencydecisive»införa ett kraftfullt stöd för energieffektivisering till både hushåll och industrier.« (2022 manifesto ↗)“introduce powerful support for energy efficiency to both households and industries.”
• steering by environmental benefit»Det som är bra för människor och miljö ska vara billigt, det som är dåligt ska vara dyrt« (party programme ↗)“What is good for people and environment shall be cheap, what is bad shall be expensive”
• targeted support for sustainable renovation»införa ett rot-stöd för hyresrätter och stimulera hållbar renovering genom statligt långsiktigt stöd.« (2022 manifesto ↗)“introduce a renovation support for rental housing and stimulate sustainable renovation through long-term state support.”
• progressive distribution profile»att de med mest pengar, som också orsakar större utsläpp, ska bidra mer till omställningen och välfärden genom en progressiv beskattning av kapital« (2022 manifesto ↗)“that those with most money, who also cause larger emissions, shall contribute more to the transition and welfare through progressive taxation of capital”

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 counter-proposal finances the increased green subsidy by reducing the subsidy rate for other renovation work, which in practice increases costs for renovations and affects the construction companies the plan wants to protect. The manifesto explicitly promises not to participate in tax increases that damage jobs or make housing more expensive, and wants to lower taxes for small businesses. That the party at the same time wants to scale up the green deduction justifies a green direction, but not through an increased tax burden on other renovation work.

• no tax increases on housingdecisive»Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“We will not participate in any tax increases that damage jobs, personal savings or make housing more expensive.”
• lower taxes for small businesses»Sänk skatten på jobb och företagande, särskilt för småföretag och egenföretagare.« (2022 manifesto ↗)“Lower taxes on jobs and business, especially for small businesses and self-employed.”
• green deduction for energy efficiency»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 homes.”
• reduced total tax burden»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“The total tax burden must go down next term.”

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 facilitate the emergence of labour-intensive services through expanded deduction rights and highlights the household service deduction as a value in itself for the elderly and for gender equality, which argues against the counter-proposal's demand for reduced subsidy levels for ordinary renovation work and against objecting to a raised ceiling. The plan also explicitly rejects that climate policy becomes a competition in subsidies and favours real climate taxes ahead of targeted subsidies. Redirecting the renovation deduction to energy-saving measures is therefore not in line with the plan.

• expanded deduction rights for servicesdecisive»exempel genom utökad avdragsrätt och sänkt skatt för arbetsintensiva verksamheter eller genom« (party programme ↗)“for example through expanded deduction rights and reduced tax for labour-intensive activities or through”
• climate taxes ahead of 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 real climate taxes instead of making climate policy a competition in the most subsidies and the most symbolic taxes.”
• household service deduction gives choice»Avdragsrätten för hushållstjänster skapar ytterligare alternativ för äldre människor.« (party programme ↗)“Deduction rights for household services create additional alternatives for elderly people.”
• household services and gender equality»Möjligheten att köpa hushållstjänster underlättar för både kvinnor och män att förena arbete med« (party programme ↗)“The ability to buy household services makes it easier for both women and men to combine work with”

The plan wants a tax system that stimulates work and enterprise with rules as simple as possible, and the election manifesto chooses broad relief for everyone ahead of steering household choices. The counter-proposal wants to differentiate the subsidy rate within the rot deduction and opposes raised ceilings. The plan sees new jobs as the most important distribution issue. Therefore the requirement is rejected.

• taxes shall stimulate workdecisive»Det bör också utformas så att det stimulerar arbete, hederlighet, sparande och företagande.« (party programme ↗)“It should also be designed so that it stimulates work, integrity, saving and enterprise”
• broad relief for all»Sänk bensin- och dieselpriserna rejält för alla, främst genom minskad inblandningen av dyrt biobränsle.« (2022 manifesto ↗)“Lower petrol and diesel prices significantly for all, primarily through reduced admixture of expensive biofuel”
• simple tax rules»viktigt att skattereglerna utformas så enkelt som möjligt« (party programme ↗)“important that tax rules are designed as simply as possible”
• new jobs foremost distribution policy»Därför är tillkomsten av nya jobb den i särklass viktigaste fördelningspolitiska frågan.« (party programme ↗)“Therefore the creation of new jobs is by far the most important distribution policy issue”

The plan promises lower taxes for households and a tax increase freeze, not a fiscally neutral redistribution within the deduction for home repairs where other repairs work receives lowered subsidy level. The counter-proposal demands precisely such a downward adjustment and opposes raised ceilings. The plan's line on lower tax burden and maintained deductions therefore argues against the requirement.

• tax increase freezedecisive»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax increase freeze during the coming term that means the combined taxes are not raised”
• reduced tax burden(2022 manifesto)
• green deduction without redistribution»Göra det billigare för privatpersoner att minska sin elkonsumtion genom att förstärka och utvidga det gröna skatteavdraget« (2022 manifesto ↗)“Make it cheaper for private persons to reduce their electricity consumption by strengthening and expanding the green tax deduction”
• stop for tax increases»Under de senaste åtta åren har regeringen höjt 46 skatter, som krånglar till och fördyrar vardagen för både företagare och konsumenter.« (2022 manifesto ↗)“Over the past eight years, the government has raised 46 taxes, which complicates and increases costs for both entrepreneurs and consumers.”

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The counter-proposal wishes to redirect the tax deduction for home renovations towards energy-saving measures and lower the subsidy for other home renovation work, and opposes a sharply raised cap. The platform instead wishes to brake housing costs, increase house-building and stop symbol politics that hampers business. The plan's climate line is that evidence and competitiveness shall guide, not steering work towards the green transition.

• lower housing costsdecisive»Åtgärder behöver också vidtas för att bromsa de skenande boendekostnaderna så att fler har råd till ett hem.« (2022 manifesto ↗)“Measures must also be taken to brake soaring housing costs so that more have means for a home.”
• climate goals after competitiveness»Evidens, resultat och svensk konkurrenskraft ska styra genomförandet av klimatmål i högre utsträckning än politikers vilja att gå först och längst.« (2022 manifesto ↗)“Evidence, results and Swedish competitiveness must guide the implementation of climate goals to a higher degree than politicians' wish to go first and furthest.”
• increased house-building»Öka bostadsbyggandet« (2022 manifesto ↗)“Increase house-building”
• stop symbol politics»Stoppa symbolpolitik som går ut över möjligheten att bedriva industri och näring« (2022 manifesto ↗)“Stop symbol politics that damages the capacity to conduct industry and business”