2024-04-182023/24:SkU13 · p.4SkUTaxation

Road Tax and Other Measures

Design of road tax for passenger cars and heavy goods traffic

What's at stake: The design of the road tax affects how much motorists and haulage companies pay depending on where they live and operate — lower tax in rural areas without alternatives to the car and higher tax in cities with good public transit — as well as how heavy transport contributes to infrastructure costs and climate goals.

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 government should investigate a geographically adjusted road tax for passenger cars and a shift to distance-based taxation for heavy trucks, or whether ongoing government-led work and EU-driven changes are already sufficient.

Yes Yes — the committee proposal

The committee notes that a revised EU directive is phasing out time-based road tolls for heavy vehicles and that the government is already analysing a distance-based system that takes account of Sweden's geographic conditions. A government inquiry into a new environmentally-steering system for freight transport is being processed within government offices. Against this background, the committee sees no reason for the Riksdag to issue directives at this time on distance-based road tax, a geographically adjusted tax for passenger cars, or a new vehicle/fuel tax model, and rejects the motions.

No No — the reservations

Reservation 9 (V)

Fuel taxation is a blunt instrument that does not distinguish between a high earner with good access to public transit and a low earner in a rural area with no alternative to the car. A differentiated road tax would allow low or waived road tax in rural areas and higher tax in cities with public transit; the government should investigate a geographically adjusted road tax for passenger cars. Heavy truck traffic does not currently pay for its external costs to the environment, climate, and road wear; taxation should therefore shift from time-based to distance-based to create fairer competition and increase infrastructure funding.

Summarised from the committee report. Party labels in the summary come from the report, not from the vote.

VSMPCLKDMSD
YesNoAbstainAbsent

What do the votes mean here?

Yes The committee proposal: rejecting the motions (keeping things as they are).

No Backing the counter-proposal: reservation 9 by V.

Abstain The party marks a position of its own that is not one of the two final alternatives.

What each plan points to — and how the party voted

For each party: the vote its own election manifesto and party programme point to in this case, next to how the party actually voted. A plan can only point to Yes or No; a party can also abstain.

PlanVoteConfidenceEvidence
Vown reservationNoNo 0/19/0/5follows the planconfidence: highnot addressed
SNoYes 90/0/0/16departs from the planconfidence: mediumnot addressed
MPNoYes 14/0/0/4departs from the planconfidence: mediumnot addressed
CNoYes 21/0/0/3departs from the planconfidence: mediumnot addressed
LNoYes 12/0/0/4departs from the planconfidence: mediumnot addressed
KDYesYes 16/0/0/3follows the planconfidence: mediumnot addressed
MYesYes 57/0/0/11follows the planconfidence: highnot addressed
SDYesAbstain 0/0/63/9departs from the planconfidence: mediumnot addressed

Committee proposal

The Riksdag rejects the motions 2023/24:414 by Thomas Morell et al. (SD) item 3, 2023/24:443 by Tobias Andersson et al. (SD) item 4, 2023/24:1381 by Camilla Rinaldo Miller and Magnus Jacobsson (both KD), 2023/24:2321 by Ilona Szatmári Waldau et al. (V) items 13 and 14 and 2023/24:2346 by Nooshi Dadgostar et al. (V) item 9.

Original (Swedish)

Riksdagen avslår motionerna 2023/24:414 av Thomas Morell m.fl. (SD) yrkande 3, 2023/24:443 av Tobias Andersson m.fl. (SD) yrkande 4, 2023/24:1381 av Camilla Rinaldo Miller och Magnus Jacobsson (båda KD), 2023/24:2321 av Ilona Szatmári Waldau m.fl. (V) yrkandena 13 och 14 samt 2023/24:2346 av Nooshi Dadgostar m.fl. (V) yrkande 9.

Riksdag decision: The Riksdag rejected approximately 90 proposals on excise taxes and customs issues. The motions were submitted during the general motion period in 2023 and addressed, among other things, taxes on electricity, fuel, vehicles, chemicals, alcohol, tobacco, and flights. The proposals also concerned the Customs Agency's powers and activities. The rejection of the motions was due in part to ongoing work and to the fact that the committee had already taken positions on certain issues.

Counter-proposals

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.

VVänsterpartietNoNofollows the plannot addressed

The plan wants to see heavy transport steered towards rail and sustainable shipping and demands that powerful economic steering instruments be used in climate transition.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan wants to see heavy transport steered towards rail and sustainable shipping and demands that powerful economic steering instruments be used in climate transition. At the same time, it establishes that environmental policy shall take into account rural areas' needs, since sustainable alternatives often lack there. The counter-proposal's distance-based taxation of heavy vehicles and geographically differentiated road charges, with lower charges in rural areas, realize both these commitments. The plan thus supports the requirement.

Original (Swedish)

Planen kräver att tunga transporter styrs till järnväg och hållbar sjöfart och att kraftfulla ekonomiska styrmedel används i klimatomställningen. Samtidigt slår den fast att miljöpolitiken ska ta hänsyn till landsbygdens behov, eftersom hållbara alternativ ofta saknas där. Motförslagets avståndsbaserade beskattning av tunga fordon och geografiskt differentierade vägskatt, med lägre skatt på landsbygden, förverkligar båda dessa åtaganden. Planen stöder därför kravet.

  • steer heavy traffic to raildecisive»Tunga transporter behöver styras till järnväg och hållbar sjöfart.« (2022 manifesto ↗)“Heavy transport needs to be steered towards rail and sustainable shipping.”
  • consideration for rural areas' lack of alternatives»För de flesta av oss sker en stor del av konsumtionen och resandet för att hållbara alternativ saknas. Det gäller inte minst på landsbygden.« (2022 manifesto ↗)“For most of us, a large part of consumption and travel happens because sustainable alternatives lack. This applies not least in rural areas.”
  • economic instruments for climate»Därför behövs en kraftfull lagstiftning, ekonomiska styrmedel« (party programme ↗)“Therefore strong legislation, economic steering instruments are needed”
  • environmental policy with rural consideration»Miljöarbetet ska ta hänsyn till landsbygdens behov.« (party programme ↗)“Environmental work shall take into account rural areas' needs.”
SSocialdemokraternaNoYesdeparts from the plannot addressed

The election manifesto commits to a new travel deduction with a fairer rural profile and states that climate policy must not burden those who must drive cars, while the party drives the principle that the polluter pays.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The election manifesto commits to a new travel deduction with a fairer rural profile and states that climate policy must not burden those who must drive cars, while the party drives the principle that the polluter pays. The party programme wants to restructure transport so that road transport is replaced with rail and maritime shipping. The counter-proposal's geographically differentiated road tax and distance-based tax for heavy vehicles combine these commitments. The plan therefore supports the demand.

Original (Swedish)

Valmanifestet åtar sig ett nytt reseavdrag med rättvisare landsbygdsprofil och slår fast att klimatpolitiken inte får skuldbelägga dem som måste ta bilen, samtidigt som partiet driver principen att förorenaren betalar. Partiprogrammet vill lägga om transporterna så att vägtransporter ersätts med järnväg och sjöfart. Motförslagets geografiskt differentierade vägbeskattning och avståndsbaserade skatt för tunga fordon förenar dessa åtaganden. Planen stöder därför kravet.

  • fair rural profile in car taxesdecisive»Ett nytt reseavdrag ska förbättra möjligheterna att få avdrag också för mer klimatsmarta resor, och med rättvisare landsbygdsprofil.« (2022 manifesto ↗)“A new travel deduction should improve opportunities to claim deductions also for more climate-smart trips, and with a fairer rural profile.”
  • must not burden car-dependent people»Klimatkrisen kan aldrig lösas med att skuldbelägga människor som behöver ta bilen till affären« (2022 manifesto ↗)“The climate crisis can never be solved by burdening people who need to drive to the store”
  • the polluter pays»Vi ska verka för att ett globalt koldioxidpris införs med principen att förorenaren betalar.« (2022 manifesto ↗)“We shall work for a global carbon dioxide price to be implemented with the principle that the polluter pays.”
  • road to rail and maritime shipping»Transportsystemen ska läggas om för mer gång-, cykel- och kollektivtrafik och så att« (party programme ↗)“Transport systems shall be restructured for more walking, cycling and public transport and so that”

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.

MPMiljöpartietNoYesdeparts from the plannot addressed

The party programme demands that costs affecting the environment or others be included in the price through taxes and fees, which bears the demand for distance-based taxation of heavy vehicles that today do not pay for wear and emissions.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The party programme demands that costs affecting the environment or others be included in the price through taxes and fees, which bears the demand for distance-based taxation of heavy vehicles that today do not pay for wear and emissions. The election manifesto simultaneously promises that those with fewest resources shall receive lower tax and more support in the transition, which supports a geographically differentiated road tax. The plan explicitly recognises the need for different solutions for city and countryside.

Original (Swedish)

Partiprogrammet kräver att kostnader som drabbar miljön eller annan part inkluderas i priset genom skatter och avgifter, vilket bär kravet på avståndsbaserad beskattning av tunga fordon som i dag inte betalar för slitage och utsläpp. Valmanifestet lovar samtidigt att de med minst resurser ska få lägre skatt och mer stöd i omställningen, vilket stöder en geografiskt differentierad vägskatt. Planen erkänner uttryckligen behovet av olika lösningar för stad och land.

  • polluter paysdecisive»Kostnader som drabbar miljön eller annan part ska inkluderas i priset genom skatter, avgifter eller andra lämpliga instrument.« (party programme ↗)“Costs affecting the environment or others shall be included in the price through taxes, fees or other appropriate instruments.”
  • transition without increased inequality»De med minst resurser ska få mer samhällsservice, lägre skatt och mer stöd i omställningen.« (2022 manifesto ↗)“Those with fewest resources shall receive more public services, lower tax and more support in the transition.”
  • different solutions for city and countryside»Miljöpartiet inser behovet av delvis olika lösningar för stad och land.« (party programme ↗)“The Greens recognise the need for partly different solutions for city and countryside.”
  • goods from road to rail»Vi vill bygga ut och utveckla järnväg, sjöfart och kombiterminaler så att godstransporter på väg kan minska.« (party programme ↗)“We wish to expand and develop railways, shipping and combined terminals so that road transport of goods can decrease.”

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.

CCenterpartietNoYesdeparts from the plannot addressed

The plan states that sparse settlement's long distances must be taken into account in political decisions and that the travel deduction must to a greater extent compensate for costs in rural areas, where the car has no alternative.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan states that sparse settlement's long distances must be taken into account in political decisions and that the travel deduction must to a greater extent compensate for costs in rural areas, where the car has no alternative. A geographically differentiated road tax with low or abolished tax in rural areas is an application of the same principle, and the plan explicitly accepts differentiated traffic taxes as policy instruments. The plan's promise of reduced tax burden however means that the proposal's tax-increasing parts are only partially supported.

Original (Swedish)

Planen slår fast att glesbygdens långa avstånd måste vägas in i politiska beslut och att reseavdraget i större utsträckning ska kompensera för kostnaderna på landsbygden, där bilen saknar alternativ. En geografiskt differentierad vägbeskattning med låg eller slopad skatt på landsbygden är en tillämpning av samma princip, och planen accepterar uttryckligen differentierade trafikskatter som styrmedel. Planens löfte om sänkt skattetryck gör dock att förslagets skattehöjande delar bara delvis stöds.

  • compensate rural distancesdecisive»Det reformerade reseavdraget måste i större utsträckning kompensera för de kostnader som följer med de långa avstånden på landsbygden.« (2022 manifesto ↗)“The reformed travel deduction must to a greater extent compensate for the costs that follow from the long distances in rural areas.”
  • geographically adapted decisions»Sverige är EU:s näst mest glesbefolkade land och det innebär särskilda utmaningar för gles- och landsbygden som politiska beslut måste ta hänsyn till« (2022 manifesto ↗)“Sweden is the EU's second most sparsely populated country and this means special challenges for sparse and rural areas that political decisions must take into account”
  • differentiated traffic taxes»Elbilarna ska främjas med hjälp av fler laddplatser, differentierade trängselskatter som gynnar miljöbilar och bättre parkeringsmöjligheter.« (2022 manifesto ↗)“Electric cars shall be promoted by means of more charging stations, differentiated congestion charges that favour environmental vehicles and better parking facilities.”
  • reduced total tax burden»Det totala skattetrycket måste ner nästa mandatperiod. Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“The total tax burden must be reduced in the next term. We will not participate in any tax increases that harm employment, personal savings or make housing more expensive.”

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.

LLiberalernaNoYesdeparts from the plannot addressed

The party programme establishes that transport policy must recognize the role of the car in rural areas and already applies a geographically differentiated logic: the travel deduction shall be limited where public transport functions and generous where it is absent, and road charges should be tested where there are particularly good public transport alternatives.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The party programme establishes that transport policy must recognize the role of the car in rural areas and already applies a geographically differentiated logic: the travel deduction shall be limited where public transport functions and generous where it is absent, and road charges should be tested where there are particularly good public transport alternatives. The counter-proposal's differentiated road tax is based on the same principle. That all modes of transport shall bear their own costs also supports distance-based taxation of heavy traffic.

Original (Swedish)

Partiprogrammet slår fast att transportpolitiken måste erkänna bilens roll på landsbygden och tillämpar redan en geografiskt differentierad logik: reseavdraget ska vara begränsat där kollektivtrafiken fungerar och generöst där den saknas, och vägavgifter bör prövas där det finns särskilt goda kollektivtrafikalternativ. Motförslagets differentierade vägskatt bygger på samma princip. Att alla transportslag ska bära sina egna kostnader stödjer också avståndsbaserad beskattning av tung trafik.

  • the role of the car in rural areasdecisive»Transportpolitiken måste erkänna bilens roll på landsbygden.« (party programme ↗)“Transport policy must recognize the role of the car in rural areas.”
  • geographically differentiated policy instruments»det finns en fungerande kollektivtrafik, generöst där kollektivtrafik saknas.« (party programme ↗)“there is functioning public transport, generous where public transport is absent.”
  • road charges where alternatives exist»Vägavgifter på motorvägssträckor där det finns särskilt goda kollektivtrafikalternativ« (party programme ↗)“Road charges on motorway sections where there are particularly good public transport alternatives”
  • the polluter pays»Det är den som förorenar – ingen annan – som ska betala.« (2022 manifesto ↗)“It is the one who pollutes – no one else – who shall pay.”

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.

KDKristdemokraternaYesYesfollows the plannot addressed

The election manifesto promises substantially lowered petrol and diesel prices for everyone and points out haulage companies and local businesses as already hard pressed.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The election manifesto promises substantially lowered petrol and diesel prices for everyone and points out haulage companies and local businesses as already hard pressed. The counter-proposal's differentiated road tax with higher rates in cities and a distance-based tax on heavy vehicles lays instead new charges on road transport. The party programme's goal that each transport mode shall bear its own socioeconomic costs points partly the other way, but the election manifesto carries the most weight.

Original (Swedish)

Valmanifestet lovar rejält sänkta bensin- och dieselpriser för alla och pekar ut åkerier och lokala företag som redan hårt pressade. Motförslagets differentierade vägskatt med högre uttag i städerna och en avståndsbaserad skatt på tunga fordon lägger i stället på nya pålagor på vägtransporterna. Principprogrammets mål att varje transportslag ska bära sina egna samhällsekonomiska kostnader talar delvis åt andra hållet, men valmanifestet väger tyngst.

  • lowered fuel costs for alldecisive»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.”
  • relief for the haulage sector»lokala företag, jordbruk och åkerier får det allt tuffare« (2022 manifesto ↗)“local businesses, agriculture and haulage companies get it all tougher”
  • the car necessary throughout the country»Tillgång till bil är för många en förutsättning för att« (party programme ↗)“Access to car is for many a prerequisite for”
  • transport modes bear own costs»Målet ska vara att respektive transportslag bär sina egna samhällsekonomiska« (party programme ↗)“The aim shall be that each transport mode bears its own socioeconomic”
MModeraternaYesYesfollows the plannot addressed

The election manifesto's tax increase freeze means that the combined taxes are not raised during the term of office, and the plan wants instead to lower the price of petrol and diesel so the car remains possible to use.

Plan documents: 2022 manifesto

Reasoning and quotes

The election manifesto's tax increase freeze means that the combined taxes are not raised during the term of office, and the plan wants instead to lower the price of petrol and diesel so the car remains possible to use. The counter-proposal's distance-based taxation of heavy vehicles and geographically differentiated road tax for cars means new and in major cities raised taxes on transport. The plan's position that more tax is not a solution therefore speaks against the demand.

Original (Swedish)

Valmanifestets skattehöjarstopp innebär att de samlade skatterna inte höjs under mandatperioden, och planen vill tvärtom sänka priset på bensin och diesel så att bilen förblir möjlig att använda. Motförslagets avståndsbaserade beskattning av tunga fordon och geografiskt differentierade vägskatt för personbilar innebär nya och i storstäder höjda skatter på transporter. Planens hållning att mer skatt inte är någon lösning talar därför emot kravet.

  • 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 of office which means that the combined taxes are not raised”
  • lower fuel costs»• Sänka priset på bensin och diesel så att du klarar din vardagsekonomi« (2022 manifesto ↗)“• Lower the price of petrol and diesel so you can manage your household economy”
  • no higher tax burden(2022 manifesto)
  • the car must be possible to use»Där du som behöver åka en bit för att skjutsa dina barn till fotbollsträningen eller musikskolan har råd att ta bilen, oavsett om den går på bensin eller el.« (2022 manifesto ↗)“Where you, who need to drive a bit to take your children to football practice or music lessons, can afford to use the car, regardless of whether it runs on petrol or electricity.”

flags: citat_ej_verifierat

SDSverigedemokraternaYesAbstaindeparts from the plannot addressed

The plan establishes that the car has already become a cash cow for the state and wants to lower the tax on fuel, and warns against unilaterally taxing certain transport modes heavily.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan establishes that the car has already become a cash cow for the state and wants to lower the tax on fuel, and warns against unilaterally taxing certain transport modes heavily. The counter-proposal's demand for a geographically differentiated road tax with higher charges in cities and distance-based taxation of heavy transport means new taxes on road traffic and higher freight transport costs. The plan therefore speaks against the demand, despite the relief for rural areas lying close to the plan's line.

Original (Swedish)

Planen slår fast att bilen redan blivit en kassako för staten och vill sänka skatten på drivmedel, samt varnar för att ensidigt beskatta vissa trafikslag hårt. Motförslagets krav på en geografiskt differentierad vägskatt med högre uttag i städer och avståndsbaserad beskattning av tunga transporter innebär nya skatter på vägtrafik och fördyrade godstransporter. Planen talar därför emot kravet, trots att lättnaden för landsbygden ligger nära planens linje.

  • lowered fuel taxdecisive»Sänka skatten på drivmedel« (2022 manifesto ↗)“Lower the tax on fuel”
  • car already over-taxed»Det är rimligt att bensin och diesel beskattas, men i dag överstiger miljöskatterna vida kostnaden för utsläppen. Bilen har blivit en kassako för staten.« (2022 manifesto ↗)“It is reasonable that petrol and diesel are taxed, but today environmental taxes far exceed the cost of emissions. The car has become a cash cow for the state.”
  • against heavy traffic taxation»Att ensidigt beskatta vissa trafikslag extremt hårt slår mot dem som saknar alternativ till bilen.« (2022 manifesto ↗)“That unilaterally taxing certain transport modes extremely heavily strikes against those who lack alternatives to the car.”
  • freight transport must not become more expensive»Gods måste kunna transporteras och medarbetare måste kunna ta sig till arbetet inom rimlig tid i hela landet.« (2022 manifesto ↗)“Goods must be able to be transported and employees must be able to travel to work within reasonable time throughout the country.”

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

Documents under consideration

Source: The Swedish Parliament