Voluntary taxation for property leases

The party programme states that the space between commercial logic and the public should be cherished and widened, and explicitly mentions access to premises for associational life and cultural activities as what should be secured. The election manifesto observes that sports and culture have been depleted. Removing a VAT requirement that complicates it for non-profit associations to rent premises, and which risks forcing the incorporation of sports, thereby aligns with the plan's line.

• premises for associational lifedecisive»Det gäller exempelvis tillgång till lokaler och utrymmen« (party programme ↗)“This includes for example access to premises and spaces”
• protect self-organization»rikt föreningsliv och andra typer av självorganisering kan människor« (party programme ↗)“a rich associational life and other forms of self-organization enable people”
• strong social movements»starka och självständiga folkrörelser som kan bidra till progressiva« (party programme ↗)“strong and independent social movements that can contribute to progressive”
• culture and sports have been depleted»Även kulturen och idrotten har utarmats när skolbibliotek läggs ned, simskolan blivit dyrare och biografer finns på färre orter.« (2022 manifesto ↗)“Culture and sports have also been depleted when school libraries are closed, the swimming school has become more expensive and cinemas exist in fewer places.”

The plan does not take a position on VAT rules for property leasing, but commits that suitable premises for associational life and sports shall be easily accessible on reasonable terms and that access to leisure activities at reasonable costs shall increase. The counter-proposal's demands aim at precisely this: that voluntary organizations and sports clubs shall be able to rent premises without being forced into incorporation. Derived, the plan supports the demand, but the basis is principled rather than explicit.

• premises for associational lifedecisive»Ändamålsenliga lokaler för föreningsliv, folkbildning, idrott och« (party programme ↗)“Suitable premises for associational life, popular education, sports and”
• affordable leisure activities»Tillgången till fritidsaktiviteter till rimliga kostnader, både vad gäller idrott och kultur, behöver öka.« (2022 manifesto ↗)“Access to leisure activities at reasonable costs, both in terms of sports and culture, needs to increase.”
• strong civil society»Ett starkt och levande civilsamhälle är demokratins underbyggnad.« (party programme ↗)“A strong and vibrant civil society is the foundation of democracy.”

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 party programme wants to promote a strong associational life and idea-driven organizations and sees grass-roots and youth sports as an investment in quality of life and public health. VAT rules that make it difficult for associations to rent premises and drive towards incorporation counteract that commitment. Removing the requirement for VAT-taxable activities on the tenant's part therefore supports the plan's line on accessible meeting places.

• strong associational lifedecisive»Vi vill främja ett starkt föreningsliv och självorganisering i varje stadscentrum.« (party programme ↗)“We want to promote a strong associational life and self-organization in every city centre.”
• support for grass-roots sports»Genom resurser till ungdoms- och breddidrotten, inklusive idrott för människor med funktionsnedsättning, korpidrott och motionsidrott, investerar vi i såväl livskvalitet som folkhälsa.« (party programme ↗)“Through resources for youth and grass-roots sports, including sports for people with disabilities, traditional games sports and recreational sports, we invest in both quality of life and public health.”
• promote idea-driven activities»Vi vill främja sociala företag, andra alternativa driftsformer och idéburna organisationer.« (party programme ↗)“We want to promote social enterprises, other alternative operational forms and idea-driven organizations.”
• civil society's role»Föreningsliv och idéburna organisationer bidrar till socialt hållbara samhällen och stärkt livskvalitet hos unga och gamla.« (party programme ↗)“Associational life and idea-driven organizations contribute to socially sustainable societies and strengthened quality of life for young and old.”

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 assigns sports organisations and popular movements their own value for trust, community and public health, and establishes that politics' task is to remove obstacles for civil society's development force. A VAT requirement that makes it difficult for volunteer associations to rent premises and pushes toward incorporation is such an obstacle. The plan also wants to lower total tax pressure, not keep rules that make association premises more expensive.

• remove obstacles for civil societydecisive»Politikens uppgift är att riva hinder och röja väg för denna utvecklingskraft.« (party programme ↗)“Politics' task is to remove obstacles and clear the way for this development force.”
• sports and popular movements build trust»Idrottsrörelsen och Sveriges folkrörelser gör värdefulla insatser för att bygga tillit och gemenskap.« (2022 manifesto ↗)“Sports organisations and Sweden's popular movements make valuable contributions to building trust and community.”
• equal and inclusive sports»Att tillhandahålla kultur i hela landet är en viktig utgångspunkt för Centerpartiet. Kulturen ska vara fri och oberoende, idrotten jämlik och inkluderande.« (2022 manifesto ↗)“Providing culture throughout the country is an important starting point for the Centre Party. Culture shall be free and independent, sports shall be equal and inclusive.”
• lower total tax pressure»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 ↗)“Total tax pressure must come down in the next term. We will not participate in any tax increases that harm jobs, 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.

The plan establishes that policy should give civil society good conditions and that it should be easy to engage in a sports club or other association. A VAT requirement that makes it difficult for sports associations and charitable organizations to rent premises directly counteracts that commitment. The plan also wants to improve civil society financing and sees civil society as a prerequisite for democracy.

• good conditions for civil societydecisive»Politiken ska bidra till att det civila samhället ges goda förutsättningar.« (party programme ↗)“Policy should contribute to civil society being given good conditions.”
• easy to engage in associational life»uppskattat att engagera sig i en idrottsklubb, scoutkår, folkbildningsorganisation, social« (party programme ↗)“appreciated to engage in a sports club, scout group, adult education organization, social”
• civil society underpins democracy»Samhället byggs underifrån – civilsamhället är inte ett komplement till utan en förutsättning för demokratin.« (2022 manifesto ↗)“Society is built from below – civil society is not a complement to but a prerequisite for democracy.”
• strengthened financing of civil society»Vi vill fortsätta förbättra civilsamhällets finansiering genom både bredare skatteavdrag för gåvor och långsiktiga statsbidrag.« (2022 manifesto ↗)“We want to continue to improve civil society financing through both broader tax deductions for donations and long-term state grants.”

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 party programme wants non-profit activity to be prioritized over commercial interests and sport and physical activity to be promoted, while tax rules should be as simple as possible. Today's requirement that the tenant conduct VAT-taxable activity therefore misfires when it makes it difficult for associations to rent premises and drives toward incorporation of sport. Removing the requirement aligns with the plan's approach.

• support non-profit activity through tax incentivesdecisive»Ideell verksamhet ska prioriteras framför kommersiella intressen vid utformningen av statens och kommunernas fritidspolitik. Gåvor till ideella organisationer bör vara skattebefriade.« (party programme ↗)“Non-profit activity must be prioritized over commercial interests in the design of the state's and municipalities' leisure policy. Donations to non-profit organizations should be tax-exempt.”
• promote sport and physical activity»Hälsa, motion och olika former av idrott ska främjas och stödjas av kommunerna.« (party programme ↗)“Health, physical activity and various forms of sport must be promoted and supported by municipalities.”
• simple tax rules»Det är dessutom viktigt att skattereglerna utformas så enkelt som möjligt för att därigenom underlätta för bland annat småföretagsamhet.« (party programme ↗)“It is moreover important that tax rules are designed as simply as possible to thereby facilitate, among other things, small-business activity.”
• vital civil society»Ett vitalt civilsamhälle är av stor betydelse« (party programme ↗)“A vital civil society is of great significance”

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 commits to making the tax system simpler and removing a third of regulatory burden and companies' administrative costs. The requirement that the tenant continuously conduct VAT taxable activities is precisely such a complex distinction that forces artificial solutions, in this case incorporation of association activities. Removing the requirement therefore lies in the plan's direction, which also wants to strengthen sports in vulnerable areas.

• simpler tax systemdecisive»Ska det ske måste skattesystemet bli enklare, och bolags-, kunskaps- och kapitalskatter vara konkurrenskraftiga och uppmuntra till investeringar i Sverige.« (2022 manifesto ↗)“If this is to happen the tax system must become simpler, and corporate, knowledge and capital taxes be competitive and encourage investments in Sweden.”
• less regulatory burden»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove a third of companies' administrative costs and a third of regulatory burden”
• support for sports»Genomföra ett särskilt idrottslyft för utsatta områden« (2022 manifesto ↗)“Implement a special sports initiative for vulnerable areas”

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's decisive commitment here is that society to a greater extent should meet the need for sports facilities and promote associational life, and that the sports movement should be given conditions for continued vitality. The counter-proposal's requirement to remove the requirement for VATable activity by the tenant facilitates for non-profit organizations and sports clubs to rent premises. The plan therefore supports the requirement.

• promote associational lifedecisive»Samhället bör i större utsträckning tillgodose behovet av idrottsanläggningar, främja föreningslivet och underlätta elitklubbar att bedriva verksamhet på en nivå som mäter sig i internationell konkurrens.« (2022 manifesto ↗)“Society should to a greater extent meet the need for sports facilities, promote associational life and facilitate elite clubs to conduct activities at a level that competes internationally.”
• vital sports movement»Ge idrottsrörelserna förutsättningar till fortsatt livskraft« (2022 manifesto ↗)“Give the sports movements conditions for continued vitality”
• sports' cohesive role»Stora idrottsevenemang tenderar att få människor att sluta upp kring gemensamma värden och bidrar till sammanhållning.« (2022 manifesto ↗)“Large sports events tend to get people to unite around common values and contribute to cohesion.”
• support the voluntary sector»Precis som i fallet med familjerna består statens och kommunernas primära uppgift i« (party programme ↗)“Just as in the case of families, the state's and municipalities' primary task consists of”

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.