2025-03-262024/25:SkU9 · p.9SkUTaxation
Deductions for Green Technology
The scope of the green tax deduction for household climate investments
What's at stake: The decision affects how many households can finance climate investments - such as solar panels, energy storage, insulation and car conversion - through a tax deduction applied directly to the invoice, and how quickly more people can take part in the energy transition amid a period of high electricity prices. An expansion could lower the threshold for more groups, while waiting means the government's ongoing review of the deduction takes precedence.
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 green tax deduction for household climate investments should be expanded to cover more measures, such as energy-saving insulation, conversion away from direct electric heating, and converting cars to renewable fuel, or whether the system should wait for the government's already announced changes to the deduction.
Yes Yes — the committee proposal
The committee welcomes the fact that the tax reduction for green technology was introduced in 2021 and improved in 2025 regarding advance payment, but notes that the government is already working on changes to the green deduction - including a lower subsidy rate for solar panels and the removal of the tax reduction for micro-generation of renewable electricity - as part of a long-term energy policy. The committee does not want to pre-empt this ongoing work and is therefore not prepared to support proposals to expand the deduction to more measures at this time. The committee rejects the motions.
No No — the reservations
Reservation 17 (C)
The reservation (C) wants to expand the green deduction to cover more climate measures, including energy-saving insulation and converting heating away from direct electric heating, as well as support for converting cars from fossil to renewable fuel, so that more households - including those who have so far been unable to afford it - can take part in the climate transition and lower their electricity costs.
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 17 by C.
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 267–20Ja 207–80
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 20/0/0/4 | differs | confidence: medium | derived |
| S | No | Yes 93/0/0/13 | differs | confidence: high | derived |
| MP | No | Abstain 0/0/16/2 | differs | confidence: high | explicit |
| C | No | No 0/20/0/4 | match | confidence: high | explicit |
| L | Yes | Yes 14/0/0/2 | match | confidence: medium | derived |
| KD | No | Yes 17/0/0/2 | differs | confidence: medium | derived |
| M | No | Yes 60/0/0/8 | differsagainst own programme | confidence: high | explicit |
| SD | Yes | Yes 62/0/0/10 | match | confidence: low | not addressed |
Committee proposal
The Riksdag rejects the motions 2024/25:530 by Cecilia Engström (KD), 2024/25:901 by Magnus Manhammar (S), 2024/25:1206 by Niels Paarup-Petersen (C), 2024/25:2613 by Elin Söderberg et al. (MP) motions 54 and 156, 2024/25:2947 by Ulrika Heie et al. (C) motion 87, 2024/25:2954 by Muharrem Demirok et al. (C) motion 6, 2024/25:3047 by Linus Lakso et al. (MP) motions 22 and 46, 2024/25:3071 by Emma Nohrén et al. (MP) motion 29 and 2024/25:3169 by Rickard Nordin et al. (C) motion 111.
Original (Swedish)
Riksdagen avslår motionerna 2024/25:530 av Cecilia Engström (KD), 2024/25:901 av Magnus Manhammar (S), 2024/25:1206 av Niels Paarup-Petersen (C), 2024/25:2613 av Elin Söderberg m.fl. (MP) yrkandena 54 och 156, 2024/25:2947 av Ulrika Heie m.fl. (C) yrkande 87, 2024/25:2954 av Muharrem Demirok m.fl. (C) yrkande 6, 2024/25:3047 av Linus Lakso m.fl. (MP) yrkandena 22 och 46, 2024/25:3071 av Emma Nohrén m.fl. (MP) yrkande 29 och 2024/25:3169 av Rickard Nordin m.fl. (C) yrkande 111.
Riksdag decision: The Riksdag rejected approximately 140 proposals concerning income tax on individuals contained in motions submitted during the general motion period 2024. The Riksdag refers primarily to previous decisions, ongoing legislative work, and existing legislation in the field. The motions address, among other things, income taxation regarding job tax deductions, tax reduction for sickness and activity benefits, home renovation and household service deductions, and various tax reforms.
Counter-proposals
- The counter-proposal wants to introduce a rural deduction for members of co-operative associations. (C) — Reservation 17
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 establishes that it is politics' and not the individual's responsibility to make climate-smart alternatives simple and cheap and that all shall be given the conditions to live more sustainably, and that the state shall strengthen investments in renovation and energy efficiency of housing.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan establishes that it is politics' and not the individual's responsibility to make climate-smart alternatives simple and cheap and that all shall be given the conditions to live more sustainably, and that the state shall strengthen investments in renovation and energy efficiency of housing. Expanding the green deduction to insulation and conversion of heating so that even households without means can participate goes in that direction. The plan chooses, however, investments over deductions.
Original (Swedish)
Planen slår fast att det är politikens och inte individens ansvar att göra klimatsmarta alternativ enkla och billiga och att alla ska ges förutsättningar att leva mer hållbart, samt att staten ska stärka investeringarna i upprustning och energieffektivisering av bostäder. Att utvidga det gröna avdraget till isolering och konvertering av uppvärmning så att även hushåll utan råd kan delta ligger i den riktningen. Planen väljer dock hellre investeringar än avdrag.
- politics makes climate choices cheapdecisive»Det är politikens, och inte individens, ansvar att skapa möjligheter för människor att välja enkla och billiga klimatsmarta alternativ.« (2022 manifesto ↗)“It is politics', and not the individual's, responsibility to create possibilities for people to choose simple and cheap climate-smart alternatives.”
- all shall be able to live sustainably»Där inte teknikskiften räcker för att minska utsläppen måste konsumtionen styras bort från det smutsiga och alla ges förutsättningar att leva mer hållbart.« (2022 manifesto ↗)“Where technology shifts are not enough to reduce emissions, consumption must be steered away from the dirty and all given conditions to live more sustainably.”
- energy efficiency of housing»investeringarna i byggande, upprustning och energieffektivisering av« (party programme ↗)“investments in construction, renovation and energy efficiency of”
- investments in the transition»Investeringar i grön teknik, industri och infrastruktur, utbyggd energikapacitet och stärkt styrning utifrån nya, skärpta klimatmål behövs.« (2022 manifesto ↗)“Investments in green technology, industry and infrastructure, expanded energy capacity and strengthened governance based on new, tightened climate targets are needed.”
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 promises to facilitate households' energy efficiency, to increase the pace and for more solar panels, and to increase production of renewable fuels.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto promises to facilitate households' energy efficiency, to increase the pace and for more solar panels, and to increase production of renewable fuels. Expanding the green deduction to insulation, conversion of heating and conversion of cars to renewable fuel is precisely such measures that enable more households to participate in the transition. The plan thus also speaks against the committee's reasons that the deduction should instead be reduced.
Original (Swedish)
Valmanifestet lovar att underlätta familjers energieffektivisering, att takten ska öka och att solpanelerna ska bli fler, samt att produktionen av förnybara drivmedel ska öka. Att utvidga det gröna avdraget till isolering, konvertering av uppvärmning och konvertering av bilar till förnybart bränsle är just sådana åtgärder som gör att fler hushåll kan delta i omställningen. Planen talar därmed också mot utskottets skäl att avdraget i stället bör bantas.
- facilitate energy efficiencydecisive»Underlätta familjers energieffektivisering.« (2022 manifesto ↗)“Facilitate households' energy efficiency.”
- energy efficiency of the home»Det finns stora vinster i att energieffektivisera sitt hem, både för samhället i stort och för den egna ekonomin.« (2022 manifesto ↗)“There are major benefits in making one's home energy efficient, both for society as a whole and for one's own economy.”
- more solar panels»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 ensure that solar panels become more common, among other things on public and commercial buildings.”
- renewable fuels»Vi vill öka den svenska produktionen av förnybara drivmedel, så att det blir lättare att tanka fossilfritt i Sverige.« (2022 manifesto ↗)“We want to increase Swedish production of renewable fuels, so that it becomes easier to refuel fossil-free in Sweden.”
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 to introduce powerful support for energy efficiency in households, make a major push for solar cells and solar heat and ensure that those with fewest resources get more support in the transition, and that those who need a car can afford a climate-smart alternative.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto wants to introduce powerful support for energy efficiency in households, make a major push for solar cells and solar heat and ensure that those with fewest resources get more support in the transition, and that those who need a car can afford a climate-smart alternative. Expanding the green deduction to insulation, conversion of heating and vehicles is exactly this.
Original (Swedish)
Valmanifestet vill införa ett kraftfullt stöd för energieffektivisering till hushåll, storsatsa på solceller och solvärme och se till att de med minst resurser får mer stöd i omställningen, samt att den som behöver bil ska ha råd med ett klimatsmart alternativ. Att utvidga det gröna avdraget till isolering, konvertering av uppvärmning och fordon är just detta.
- support for energy efficiencydecisive»införa ett kraftfullt stöd för energieffektivisering till både hushåll och industrier.« (2022 manifesto ↗)“introduce powerful support for energy efficiency in both households and industry.”
- just transition for households»De med minst resurser ska få mer samhällsservice, lägre skatt och mer stöd i omställningen.« (2022 manifesto ↗)“Those with fewest resources shall get more public services, lower tax and more support in the transition.”
- major push for solar energy»storsatsa på solceller och solvärme.« (2022 manifesto ↗)“make a major push for solar cells and solar heat.”
- affordable fossil-free car»att den som behöver bil ska ha råd med ett klimatsmart alternativ, och att bara fossilfria bilar ska säljas från 2025.« (2022 manifesto ↗)“that those who need a car can afford a climate-smart alternative, and that only fossil-free cars shall be sold from 2025.”
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 explicitly commits to broadening and scaling up the green deduction and that a green deduction for energy efficiency improvements in the home shall reduce households' electricity costs.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto explicitly commits to broadening and scaling up the green deduction and that a green deduction for energy efficiency improvements in the home shall reduce households' electricity costs. It shall be simple and cheap to reduce energy use at home, regardless of whether one lives in a house or an apartment. The counter-proposal's expansion to insulation, heating conversion and renewable fuels is precisely this.
Original (Swedish)
Valmanifestet åtar sig uttryckligen att bredda och skala upp det gröna avdraget och att ett grönt avdrag för energieffektiviseringar i hemmet ska sänka hushållens elkostnader. Det ska vara enkelt och billigt att minska energianvändningen hemma, oavsett om man bor i hus eller lägenhet. Motförslagets utvidgning till isolering, konvertering av uppvärmning och förnybara drivmedel är just detta.
- 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 easier to install solar panels on multi-family buildings.”
- green deduction lowers electricity costs»Och med ett grönt avdrag för energieffektiviseringar i hemmet kan vi sänka hushållens elkostnader.« (2022 manifesto ↗)“And with a green deduction for energy efficiency improvements in the home we can lower households' electricity costs.”
- cheap to save energy at home»Det ska vara enkelt och billigt att installera solpaneler, bygga laddning till elbilar och minska energianvändningen hemma — vare sig man bor i hus eller lägenhet.« (2022 manifesto ↗)“It shall be simple and cheap to install solar panels, build charging for electric cars and reduce energy use at home — whether you live in a house or an apartment.”
- cheaper renewable fuels»Sänk skatten maximalt på biodrivmedel som blandas in i bensin och diesel.« (2022 manifesto ↗)“Reduce tax as much as possible on biofuels mixed into petrol and diesel.”
The plan's decisive commitment is real climate taxes instead of a race for highest subsidies, and general technology-neutral policy instruments ahead of targeted support.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's decisive commitment is real climate taxes instead of a race for highest subsidies, and general technology-neutral policy instruments ahead of targeted support. Broadening the tax reduction for green technology to more specified measures is exactly such targeted subsidy that the plan opposes. The plan instead wants to lower the VAT on electricity and the extra tax on electricity to ease household costs.
Original (Swedish)
Planens avgörande åtagande är riktiga klimatskatter i stället för en tävling i högst bidrag, och generella teknikneutrala styrmedel framför riktade stöd. Att bredda skattereduktionen för grön teknik till fler utpekade åtgärder är just en sådan riktad subvention som planen vänder sig mot. Planen vill i stället sänka elmomsen och extraskatten på el för att lätta hushållens kostnader.
- climate taxes before subsidiesdecisive»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 race for highest subsidies and most symbolic taxes.”
- effective policy instruments before subsidies»En klimatpolitik som ersätter den symbolpolitik där bidrag betalas ut till klimatångest i stället för det vi vet är allra viktigast: mer ny teknik, mer internationellt samarbete och fler effektiva styrmedel.« (2022 manifesto ↗)“A climate policy that replaces the symbolic politics where subsidies are paid out to climate anxiety instead of what we know is most important: more new technology, more international cooperation, and more effective policy instruments.”
- technology-neutral policy instruments»Generella och teknikneutrala ekonomiska styrmedel,« (party programme ↗)“General and technology-neutral economic policy instruments,”
- neutrality among energy sources»största möjliga mån vara neutral mellan energislag som uppfyller miljö- och säkerhetskraven.« (party programme ↗)“greatest possible extent be neutral among energy sources that meet environmental and security requirements.”
The plan calls energy efficiency a profitable and effective way to secure energy supply and meet climate goals, and wants to use economic instruments and support to motivate households to act environmentally responsibly and accelerate non-fossil fuels.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan calls energy efficiency a profitable and effective way to secure energy supply and meet climate goals, and wants to use economic instruments and support to motivate households to act environmentally responsibly and accelerate non-fossil fuels. An expanded deduction for insulation and conversion of heating and vehicles is in line with this, although the election manifesto simultaneously wants to lower fuel prices through less biofuel.
Original (Swedish)
Planen kallar energieffektivisering ett lönsamt och effektivt sätt att trygga energiförsörjningen och nå klimatmålen, och vill använda ekonomiska styrmedel och stöd för att ge hushåll motiv att agera miljövänligt samt påskynda icke-fossila drivmedel. Ett utvidgat avdrag för isolering och konvertering av uppvärmning och fordon ligger i linje med detta, även om valmanifestet samtidigt vill sänka drivmedelspriserna genom mindre biobränsle.
- energy efficiency profitabledecisive»Energieffektivisering är ett lönsamt och effektivt« (party programme ↗)“Energy efficiency is profitable and effective”
- instruments for environmentally friendly choices»Ekonomiska styrmedel och stöd ska användas för« (party programme ↗)“Economic instruments and support shall be used for”
- support for non-fossil fuels»drivmedel, genom stöd till forskning och med ekonomiska och legala styrmedel.« (party programme ↗)“fuels, through support for research and with economic and legal instruments.”
- cheaper fuels»Sänk bensin- och dieselpriserna rejält för alla, främst genom minskad inblandningen av dyrt biobränsle.« (2022 manifesto ↗)“Lower petrol and diesel prices substantially for everyone, primarily by reducing the mixing of expensive biofuel.”
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 explicitly commits to making it cheaper for private persons to reduce their electricity consumption by strengthening and expanding the green tax deduction.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan explicitly commits to making it cheaper for private persons to reduce their electricity consumption by strengthening and expanding the green tax deduction. It also wants households to afford the electricity bill and invests in biofuels. The counter-proposal's demand for an expanded deduction for insulation, conversion of heating and fuel thus aligns with the plan's commitment.
Original (Swedish)
Planen åtar sig uttryckligen att göra det billigare för privatpersoner att minska sin elkonsumtion genom att förstärka och utvidga det gröna skatteavdraget. Den vill också att hushållen ska ha råd med elräkningen och satsar på biodrivmedel. Motförslagets krav på ett utvidgat avdrag för isolering, konvertering av uppvärmning och drivmedel ligger därmed i linje med planens åtagande.
- expanded 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 persons to reduce their electricity consumption by strengthening and expanding the green tax deduction”
- lower electricity costs for households»Du ska ha råd med elräkningen – vi ska omedelbart sänka elpriserna« (2022 manifesto ↗)“You shall be able to afford your electricity bill – we shall immediately lower electricity prices”
- renewable fuels»Satsa på tillverkning av biodrivmedel« (2022 manifesto ↗)“Invest in the manufacture of biofuels”
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 is critical of tax subsidies for climate measures paid by those who themselves cannot benefit from them, and requires that measures be chosen based on largest emission reduction per invested crown.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan is critical of tax subsidies for climate measures paid by those who themselves cannot benefit from them, and requires that measures be chosen based on largest emission reduction per invested crown. Its answer to households' electricity costs is permanently reduced electricity tax, not an expanded deduction. That the plan simultaneously wants to promote Swedish biofuel production pulls partly in the opposite direction, which is why the conclusion is uncertain.
Original (Swedish)
Planen är kritisk till skattesubventioner för klimatåtgärder som betalas av dem som själva inte kan ta del av dem, och kräver att åtgärder väljs efter största utsläppsminskning per satsad krona. Dess svar på hushållens elkostnader är permanent sänkt elskatt, inte ett utvidgat avdrag. Att planen samtidigt vill främja svensk biobränsleproduktion drar delvis i motsatt riktning, varför slutsatsen är osäker.
- against redistributive climate subsidiesdecisive»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 och även betala för stora bidrag till kollektivtrafiken via skattsedeln.« (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 and also pay for large subsidies to public transport through the tax bill.”
- emissions reduction per crown»Satsa på åtgärder som minskar utsläppen mest per satsad krona som t ex internationella klimatinvesteringar« (2022 manifesto ↗)“Invest in measures that reduce emissions most per invested crown such as international climate investments”
- reduced electricity tax instead»Sänka skatten på elenergi permanent för att underlätta elektrifieringen« (2022 manifesto ↗)“Permanently lower the tax on electricity to facilitate electrification”
- Swedish biofuel production»Främja svensk biobränsleproduktion« (2022 manifesto ↗)“Promote Swedish biofuel production”
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Sources and documents
- The committee report on riksdagen.se (2024/25:SkU9)
- Committee report full text (HC01SkU9)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2024/25:1002 — Avdragsrätt för pensionssparande för den med tjänstepension under del av året av Rickard Nordin (C)
- Motion 2024/25:1143 — Donationer till kultursektorn av Magnus Berntsson (KD)
- Motion 2024/25:1145 — Utveckling av avdragsgilla gåvor av Mikael Oscarsson (KD)
- Motion 2024/25:1149 — Förtydligande av skattelagstiftningen i fråga om styrelsearvoden av Charlotte Nordström (M)
- Motion 2024/25:1187 — Möjliggörande av skattereduktion för gåvor till kulturen av Niels Paarup-Petersen (C)
- Motion 2024/25:1200 — En fungerande arbetsmarknad i hela Öresundsområdet av Niels Paarup-Petersen (C)
- Motion 2024/25:1206 — Införande av ett blått avdrag av Niels Paarup-Petersen (C)
- Motion 2024/25:1250 — Begränsning av rot- och rutavdrag av Louise Thunström (S)
- Motion 2024/25:1253 — Reformering av skattesystemet av Louise Thunström och Jessica Rodén (båda S)
- Motion 2024/25:1257 — Mer rättvisa skatter för att stärka försvaret och trygga välfärden av Dzenan Cisija (S)
- Motion 2024/25:1350 — Skatteförfarande och folkbokföring av Per Söderlund m.fl. (SD)
- Motion 2024/25:1353 — Inkomstbeskattning av Per Söderlund m.fl. (SD)
- Motion 2024/25:1387 — Finansiering inom bostads- och fastighetsområdet av Mikael Eskilandersson m.fl. (SD)
- Motion 2024/25:1420 — Politik för ett starkt och oberoende civilsamhälle av Jonas Andersson m.fl. (SD)
- Motion 2024/25:143 — Återinförande av avdragsrätten för fackavgift av Arber Gashi (S)
- Motion 2024/25:1455 — Nästa generation företagare av Tobias Andersson m.fl. (SD)
- Motion 2024/25:1460 — Kapitalförsörjning och riskkapital av Tobias Andersson m.fl. (SD)
- Motion 2024/25:1464 — En tillväxtorienterad politik för industrilandet Sverige av Tobias Andersson m.fl. (SD)
- Motion 2024/25:1476 — Skattereformer för företagande och tillväxt av Christian Carlsson (KD)
- Motion 2024/25:1555 — Utredning av förutsättningarna för att utöka rotavdraget av Ingemar Kihlström (KD)
Source: The Swedish Parliament