2023-05-312022/23:SkU17 · p.2SkUTaxation
Permanent tax reduction on certain diesel use
Permanent tax reduction for diesel in agriculture, forestry, and aquaculture
What's at stake: A permanent tax reduction would give agriculture, forestry, and aquaculture businesses long-term improved conditions for investment and planning, while keeping the reduction temporary leaves those businesses uncertain about diesel costs once the current period ends.
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 temporarily expanded tax reduction on diesel used in agriculture, forestry, and aquaculture should be made permanent and phased over into an agricultural tax deduction, or whether the reduction should remain temporary as the committee has previously proposed.
Yes Yes — the committee proposal
The committee rejects the motion, noting that it recently rejected the same proposal to make the reduction permanent in an opinion and has not changed its position, and therefore sees no reason to issue an instruction to the government now.
No No — the reservations
Reservation 2 (C)
The reservation (C) welcomes the extension of the reduction but wants it made permanent and phased over as soon as possible into an agricultural tax deduction of the type proposed in a government inquiry, arguing that agriculture, forestry, and aquaculture businesses need long-term improved conditions for investment and planning, and that such a deduction would benefit all fuels, including biofuels, while both strengthening competitiveness and speeding up the transition of Swedish agriculture.
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 2 by C.
Abstain The party marks a position of its own that is not one of the two final alternatives.
The decision would have gone the other way
Explicit commitments that contradicted the vote: KDKristdemokraterna, MModeraterna, SDSverigedemokraterna
Ja 283–20Nej 144–159
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 | Yes | Yes 20/0/0/4 | match | confidence: medium | not addressed |
| S | Yes | Yes 94/0/0/13 | match | confidence: medium | not addressed |
| MP | Yes | Yes 16/0/0/2 | match | confidence: high | explicit |
| C | No | No 0/20/0/4 | match | confidence: high | explicit |
| L | Yes | Yes 13/0/0/3 | match | confidence: high | explicit |
| KD | No | Yes 17/0/0/2 | differsagainst own programme | confidence: high | explicit |
| M | No | Yes 60/0/0/8 | differsagainst own programme | confidence: high | explicit |
| SD | No | Yes 62/0/0/10 | differsagainst own programme | confidence: high | explicit |
Committee proposal
Parliament rejects motion 2022/23:2362 by Helena Vilhelmsson et al. (C).
Original (Swedish)
Riksdagen avslår motion 2022/23:2362 av Helena Vilhelmsson m.fl. (C).
Riksdag decision: The temporarily increased tax reduction on certain diesel use in agriculture, forestry, and aquaculture is to apply throughout 2023. Parliament has previously made a decision on a temporary tax reduction, and parliament approved the government's proposal to extend the period for so-called agricultural diesel. According to the decision, a reduction of the carbon dioxide tax is to be granted of 2,491 kronor per cubic meter for diesel consumed during the period 1 July to 31 December 2023. For such diesel consumption during the period, a reduction of the energy tax is to be granted of 1,582 kronor per cubic meter. The background to the decision is to support Swedish industries that have faced significantly increased costs.
Counter-proposals
- The counter-proposal wants to make permanent the diesel tax reduction for agriculture, forestry, and aquaculture. (C) — Reservation 2
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 demands sharper climate targets and that consumption be steered away from the dirty with powerful economic instruments.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan demands sharper climate targets and that consumption be steered away from the dirty with powerful economic instruments. The counter-proposal instead wants to make permanent the tax reduction on diesel and extend it to an agricultural deduction for all fuels, which makes permanent a fossil exception. The plan's support for sustainable food production does not bear such a demand.
Original (Swedish)
Planen kräver skärpta klimatmål och att konsumtionen styrs bort från det smutsiga med kraftfulla ekonomiska styrmedel. Motförslaget vill i stället permanenta skattenedsättningen på diesel och bygga ut den till ett jordbruksavdrag för alla bränslen, vilket permanentar ett fossilt undantag. Planens stöd för hållbar livsmedelsproduktion bär inte ett sådant krav.
- steer away from the dirtydecisive»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 the conditions to live more sustainably.”
- sharper climate targets»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, sharper climate targets are needed.”
- powerful economic instruments»Därför behövs en kraftfull lagstiftning, ekonomiska styrmedel, långsiktig samhällsplanering, klimatinvesteringar« (party programme ↗)“Therefore powerful legislation, economic instruments, long-term social planning, climate investments”
- sustainable food production»En annan viktig del i den gröna omställningen är satsningar på hållbar livsmedelsproduktion.« (2022 manifesto ↗)“An important part of the green transition is investments in sustainable food production.”
The plan holds fast to the climate policy framework and the goal of net zero emissions by 2045, which speaks against making permanent a tax reduction on diesel and building it into a lasting agricultural deduction.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan holds fast to the climate policy framework and the goal of net zero emissions by 2045, which speaks against making permanent a tax reduction on diesel and building it into a lasting agricultural deduction. A permanent reduction also contradicts the plan's principle of broad tax bases. The plan wants to facilitate fossil-free fuelling through more renewable fuels, not through permanently cheaper diesel. The plan therefore speaks against the requirement.
Original (Swedish)
Planen håller fast vid det klimatpolitiska ramverket och målet om inga nettoutsläpp 2045, vilket talar mot att permanenta en skattenedsättning på diesel och bygga in den i ett bestående jordbruksavdrag. En permanent lättnad strider också mot planens princip om breda skattebaser. Planen vill underlätta fossilfri tankning genom mer förnybara drivmedel, inte genom varaktigt billigare diesel. Planen talar därför mot kravet.
- climate framework remains firmdecisive»Det klimatpolitiska ramverket ska ligga fast.« (2022 manifesto ↗)“The climate policy framework shall remain firm.”
- net zero emissions 2045»År 2045 ska Sverige inte ha några nettoutsläpp av växthusgaser till atmosfären, för att därefter uppnå negativa utsläpp.« (2022 manifesto ↗)“By 2045, Sweden shall have no net greenhouse gas emissions to the atmosphere, after which to achieve negative emissions.”
- broad tax bases, few exceptions»breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“broad tax bases and that all employment incomes and compensation”
- more 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 election manifesto requires that fossil subsidies be phased out, and the party programme that climate-damaging subsidies be phased out and that environmentally harmful activities be costly.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto requires that fossil subsidies be phased out, and the party programme that climate-damaging subsidies be phased out and that environmentally harmful activities be costly. A permanent diesel tax reduction expanded to an agricultural deduction runs directly counter to this. The plan instead supports targeted support for fossil-free machinery and ecological transition.
Original (Swedish)
Valmanifestet kräver att fossila subventioner fasas ut, och partiprogrammet att klimatskadliga subventioner fasas ut och att det miljöskadliga ska vara dyrt. En permanentad dieselskattenedsättning som breddas till ett jordbruksavdrag går rakt emot detta. Planen stöder i stället riktat stöd till fossiloberoende arbetsmaskiner och ekologisk omställning.
- phasing out of fossil subsidiesdecisive»fasa ut fossila subventioner.« (2022 manifesto ↗)“phase out fossil subsidies.”
- climate-damaging subsidies away»Klimatskadliga subventioner ska« (party programme ↗)“Climate-damaging subsidies shall”
- fossil-free agriculture»stärka det svenska jordbruket för ökad självförsörjning med baslivsmedel, och stödja övergången till ett ekologiskt och hållbart jordbruk med fossiloberoende arbetsmaskiner.« (2022 manifesto ↗)“strengthen Swedish agriculture for increased self-sufficiency in basic foodstuffs, and support the transition to an ecological and sustainable agriculture with fossil-free machinery.”
- environmentally harmful shall be costly»Det som är bra för människor och miljö« (party programme ↗)“What is good for people and the environment”
The election manifesto explicitly requires tax cuts for agriculture, including a powerful agricultural deduction and a biofuel premium, for increased food production and supply security.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto explicitly requires tax cuts for agriculture, including a powerful agricultural deduction and a biofuel premium, for increased food production and supply security. The counter-proposal wants to make the reduction permanent and phase it into precisely an agricultural deduction that covers all fuels including biofuels. This coincides with the plan's commitment to strengthen the green industries' competitiveness.
Original (Swedish)
Valmanifestet kräver uttryckligen skattesänkningar för lantbruket, inklusive ett kraftfullt jordbruksavdrag och en biodrivmedelspremie, för ökad matproduktion och försörjningstrygghet. Motförslaget vill permanenta nedsättningen och fasa över den till just ett jordbruksavdrag som omfattar alla bränslen inklusive biobränslen. Det sammanfaller med planens åtagande att stärka de gröna näringarnas konkurrenskraft.
- powerful agricultural deductiondecisive»En långsiktigt hållbar livsmedelsförsörjning med ökad försörjningstrygghet och ökad matproduktion kräver regelförenklingar och skattesänkningar, inklusive ett kraftfullt jordbruksavdrag« (2022 manifesto ↗)“A long-term sustainable food supply with increased supply security and increased food production requires simplification of rules and tax cuts, including a powerful agricultural deduction”
- green industries' competitiveness»Vi vill stärka de gröna näringarnas konkurrenskraft.« (2022 manifesto ↗)“We want to strengthen the green industries' competitiveness.”
- low tax on biofuels»Sänk skatten maximalt på biodrivmedel som blandas in i bensin och diesel.« (2022 manifesto ↗)“Reduce the tax maximally on biofuels that are blended into petrol and diesel.”
- strengthened agricultural competitiveness»Det svenska lantbrukets konkurrenskraft, både inom EU och gentemot övriga världen, ska förstärkas.« (party programme ↗)“The competitiveness of Swedish agriculture, both within the EU and against the rest of the world, shall be strengthened.”
The plan explicitly states that tax exemptions for fossil fuels shall be successively abolished and that fossil fuels shall be taxed more equitably regardless of use, and that all subsidies to fossil fuels shall be eliminated.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan explicitly states that tax exemptions for fossil fuels shall be successively abolished and that fossil fuels shall be taxed more equitably regardless of use, and that all subsidies to fossil fuels shall be eliminated. To make permanent the diesel tax reduction and expand it to a general agricultural deduction runs directly counter to this. The plan also establishes that the polluter pays and that agriculture shall bear its own environmental and climate costs.
Original (Swedish)
Planen säger uttryckligen att skatterabatter till fossilt bränsle successivt ska avskaffas och att fossilt bränsle ska beskattas mer likvärdigt oavsett användningsområde, samt att alla subventioner till fossila bränslen ska bort. Att permanenta dieselskattenedsättningen och bygga ut den till ett generellt jordbruksavdrag går rakt emot detta. Planen slår också fast att förorenaren betalar och att jordbruket ska bära sina egna miljö- och klimatkostnader.
- abolish fossil fuel tax exemptionsdecisive»Skatterabatter till fossilt bränsle ska successivt avskaffas och användningen av fossilt bränsle ska beskattas mer likvärdigt oavsett användningsområde.« (party programme ↗)“Tax exemptions for fossil fuels shall be successively abolished and the use of fossil fuels shall be taxed more equitably regardless of use.”
- no fossil fuel subsidies»Subventioner, inklusive skattelättnader och stöd, till fossila bränslen i Sverige såväl som globalt ska successivt avskaffas.« (2022 manifesto ↗)“Subsidies, including tax reliefs and support, for fossil fuels in Sweden as well as globally shall be successively abolished.”
- 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.”
- agriculture bears its climate costs»Jordbruket ska i likhet med andra sektorer bära sina egna miljö- och klimatkostnader, men också ersättas för kollektiva nyttigheter som naturvård samt bevarande av den biologiska mångfalden.« (party programme ↗)“Agriculture shall, like other sectors, bear its own environmental and climate costs, but also be compensated for collective benefits such as nature conservation and preservation of biodiversity.”
The plan requires regulatory changes and cost reductions for Swedish agriculture to increase self-sufficiency and strengthen competitiveness, and highlights agriculture as a prioritized area.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan requires regulatory changes and cost reductions for Swedish agriculture to increase self-sufficiency and strengthen competitiveness, and highlights agriculture as a prioritized area. It also requires that green industries are given equal competitive conditions compared to other countries. A permanent reduction phased into an agricultural deduction for all fuels is precisely such a long-term cost reduction.
Original (Swedish)
Planen kräver regeländringar och kostnadslättnader för svenskt lantbruk för att öka självförsörjningen och stärka konkurrenskraften, och lyfter lantbruket som ett prioriterat område. Den kräver också att de gröna näringarna ges likvärdiga konkurrensvillkor gentemot andra länder. En permanentad nedsättning som fasas över till ett jordbruksavdrag för alla bränslen är just en sådan långsiktig kostnadslättnad.
- cost reductions for agriculturedecisive»Regeländringar och kostnadslättnader för svenskt lantbruk för att öka Sveriges självförsörjning och stärka lantbrukets konkurrenskraft.« (2022 manifesto ↗)“Regulatory changes and cost reductions for Swedish agriculture to increase Sweden's self-sufficiency and strengthen agriculture's competitiveness.”
- agriculture is prioritized»Vi prioriterar lantbruket, det som sällan syns i media men som producerar vår mat.« (2022 manifesto ↗)“We prioritize agriculture, what is rarely seen in the media but which produces our food.”
- equal competitive conditions»näringar ges likvärdiga konkurrensvillkor gentemot« (party programme ↗)“industries are given equal competitive conditions compared to”
- facilitated rural business»Även differentierat landsbygdsföretagande ska underlättas.« (party programme ↗)“Also differentiated rural business should be facilitated.”
Worldstate weighed in: 10.5% inflation and sharply rising input costs — intensifies the plan's requirement for long-term cost reductions for agriculture
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 states that conditions for agriculture shall be improved through reduced taxes, which has already begun on fuel, and that red tape shall decrease.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto states that conditions for agriculture shall be improved through reduced taxes, which has already begun on fuel, and that red tape shall decrease. A permanent reduction that phases into a broader agricultural deduction is precisely such long-term relief. The plan also wants to strengthen agriculture for increased domestic food production and lower the price of diesel.
Original (Swedish)
Valmanifestet slår fast att förutsättningarna för lantbruk ska förbättras genom sänkta skatter, vilket redan börjat göras på drivmedel, och att regelkrånglet ska minska. En permanentad nedsättning som fasas över till ett bredare jordbruksavdrag är just en sådan långsiktig lättnad. Planen vill dessutom stärka jordbruket för ökad inhemsk livsmedelsproduktion och sänka priset på diesel.
- lower tax for agriculturedecisive»Moderaterna vill förbättra förutsättningarna att driva lantbruk genom att sänka skatterna, vilket vi redan börjat göra på drivmedel, och minska regelkrånglet så att kostnaderna för administration går ner.« (2022 manifesto ↗)“The Moderates want to improve conditions for running agriculture by reducing taxes, which we have already started doing on fuel, and reduce red tape so that administration costs go down.”
- strengthened food production»Stärka jordbruket för att öka den inhemska produktionen av livsmedel« (2022 manifesto ↗)“Strengthen agriculture to increase domestic food production”
- cheaper diesel»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 household economy”
- farmers' profitability»Samtidigt vittnar bönder om att det inte lönar sig att så inför sommarsäsongen. Det är ohållbart.« (2022 manifesto ↗)“At the same time, farmers testify that it does not pay to sow before the summer season. It is unsustainable.”
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 requires reduced diesel tax for agriculture and forestry and that taxes and fees be reduced while national funding within the agricultural support system is raised.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto requires reduced diesel tax for agriculture and forestry and that taxes and fees be reduced while national funding within the agricultural support system is raised. The counter-proposal's requirement for a permanent reduction that transitions to an agricultural allowance for all fuels provides exactly the long-term improved conditions the plan seeks. The plan explicitly links this to agricultural competitiveness and Sweden's self-sufficiency in food.
Original (Swedish)
Valmanifestet kräver sänkt dieselskatt för jord- och skogsbruket och att skatter och avgifter sänks samtidigt som den nationella finansieringen inom jordbrukets stödsystem höjs. Motförslagets krav på en permanent nedsättning som fasas över till ett jordbruksavdrag för alla bränslen ger just de långsiktigt förbättrade villkor planen efterfrågar. Planen kopplar detta uttryckligen till jordbrukets konkurrenskraft och Sveriges självförsörjning av livsmedel.
- reduced diesel tax for agriculturedecisive»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 payroll tax”
- lower taxes for agriculture»Sverigedemokraterna vill sänka skatter och avgifter samt höja den nationella finansieringen inom stödsystemet till jordbruket.« (2022 manifesto ↗)“Sweden Democrats wish to lower taxes and fees and raise national funding within the agricultural support system.”
- agricultural competitiveness»Öka det svenska jordbrukets konkurrenskraft och Sveriges självförsörjning av livsmedel« (2022 manifesto ↗)“Increase Swedish agriculture's competitiveness and Sweden's self-sufficiency in food”
- long-term profitability»Ökad lönsamhet i svenskt lantbruk ger förutsättningar för utveckling och långsiktighet inom areella näringar.« (2022 manifesto ↗)“Increased profitability in Swedish agriculture provides conditions for development and long-term sustainability in land-based industries.”
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.
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Sources and documents
- The committee report on riksdagen.se (2022/23:SkU17)
- Committee report full text (HA01SkU17)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2022/23:2358 — med anledning av prop. 2022/23:69 Förlängning av den tillfälligt utökade skattenedsättningen på viss dieselanvändning inom jord-, skogs- och vattenbruk av Ilona Szatmári Waldau m.fl. (V)
- Motion 2022/23:2361 — med anledning av prop. 2022/23:69 Förlängning av den tillfälligt utökade skattenedsättningen på viss dieselanvändning inom jord-, skogs- och vattenbruk av Marielle Lahti m.fl. (MP)
- Motion 2022/23:2362 — med anledning av prop. 2022/23:69 Förlängning av den tillfälligt utökade skattenedsättningen på viss dieselanvändning inom jord-, skogs- och vattenbruk av Helena Vilhelmsson m.fl. (C)
- Proposition 2022/23:69 — Förlängning av den tillfälligt utökade skattenedsättningen på viss dieselanvändning inom jord-, skogs- och vattenbruk
Source: The Swedish Parliament