2024-06-122023/24:SkU11 · p.16SkUTaxation

Deductions for Work Tools etc.

Deduction for work tools and other job-related expenses

What's at stake: Mountain rescuers and other volunteers who use their own equipment currently bear the costs themselves. An expanded deduction would ease that burden, but could also make the tax system more complex if similar exceptions are extended to other groups.

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 taxpayers should be able to deduct costs for special work equipment, such as vehicles used by volunteer mountain rescuers, or whether current rules without such exceptions should remain unchanged.

Yes Yes — the committee proposal

The Committee rejects the proposals to expand deduction rights for work tools and other expenses. Creating special exemption rules for one group, such as volunteer mountain rescuers, risks triggering demands for similar treatment from other groups and would make the tax system overly complicated. A temporary tax reduction for increased work costs during the pandemic applied only for a couple of years, and the Committee is not prepared to introduce new special rules for deducting other expenses.

No No — the reservations

Reservation 28 (C)

The reservation points out that mountain rescuers use their own snowmobiles, ATVs, and cars with trailers for rescue operations in the mountains, and bear substantial costs for expensive, relatively new, fully insured equipment. It calls for mountain rescuers to be able to claim a tax deduction for the share of vehicle costs incurred in public-service use, which would require changing the tax rules.

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 28 by C.

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
VYesYes 19/0/0/5follows the planconfidence: lowderived
SYesYes 91/0/0/15follows the planconfidence: mediumderived
MPNoYes 15/0/0/3departs from the planconfidence: lownot addressed
Cown reservationNoNo 0/21/0/3follows the planconfidence: lownot addressed
LYesYes 12/0/0/4follows the planconfidence: lowderived
KDNoYes 16/0/0/3departs from the planconfidence: lowderived
MYesYes 58/0/0/10follows the planconfidence: lowderived
SDNoYes 63/0/0/9departs from the planconfidence: mediumnot addressed

Committee proposal

The Riksdag rejects the motions 2023/24:588 by Sten Bergheden (M), 2023/24:1777 by Anders W Jonsson and Elisabeth Thand Ringqvist (both C) point 1 and 2023/24:2145 by Saila Quicklund (M) point 1.

Original (Swedish)

Riksdagen avslår motionerna 2023/24:588 av Sten Bergheden (M), 2023/24:1777 av Anders W Jonsson och Elisabeth Thand Ringqvist (båda C) yrkande 1 och 2023/24:2145 av Saila Quicklund (M) yrkande 1.

Riksdag decision: The Riksdag said no to 120 proposals in motions on income tax from the general motion period in 2023. The motions address for example job tax deductions, tax reduction for sick and activity benefit and home renovation and repair allowances. The Riksdag refers among other things to applicable regulations and ongoing work.

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.

VVänsterpartietYesYesfollows the planderived

The plan says nothing about deductions for volunteers' work tools.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan says nothing about deductions for volunteers' work tools. The nearest principle is that the party wants to see a simple, stable and solidaristic tax system and prefers reforms that benefit everyone over tax cuts for individual groups; socially important activities should be borne collectively. Based on that principle, the plan speaks against a new special deduction, but the underlying support is weak.

Original (Swedish)

Planen säger ingenting om avdrag för frivilligas arbetsredskap. Närmast liggande princip är att partiet vill se ett enkelt, stabilt och solidariskt skattesystem och håller reformer som kommer alla till del framför skattelättnader för enskilda grupper; samhällsviktig verksamhet ska bäras gemensamt. Utifrån den principen talar planen emot ett nytt särskilt avdrag, men underlaget är svagt.

  • simple and solidaristic tax systemdecisive»Vi vill se ett enkelt, stabilt och solidariskt« (party programme ↗)“We want to see a simple, stable and solidaristic”
  • reforms for everyone, not special deductions»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 shortening of working hours that benefits everyone than lower taxes for a few.”
  • society's collective responsibility»Välfärden är samhällets ansvar och borde styras demokratiskt.« (2022 manifesto ↗)“Welfare is society's responsibility and should be democratically governed.”
SSocialdemokraternaYesYesfollows the planderived

The party programme's tax policy basic principles are simplicity and clarity in the regulation, broad tax bases and that incomes are taxed equally.

Plan documents: party programme

Reasoning and quotes

The party programme's tax policy basic principles are simplicity and clarity in the regulation, broad tax bases and that incomes are taxed equally. A special rule on deductions for mountain rescue personnel's vehicle costs is precisely the kind of special solution that breaks with this. The plan values civil society's contributions, but directs support via common funds rather than through new deductions. The plan therefore speaks against the counter-proposal's requirements.

Original (Swedish)

Partiprogrammets skattepolitiska grundprinciper är enkelhet och tydlighet i regelverket, breda skattebaser och att inkomster beskattas lika. En särregel om avdrag för fjällräddares fordonskostnader är precis en sådan särlösning som bryter mot detta. Planen värdesätter civilsamhällets insatser, men anvisar stöd via gemensamma medel snarare än genom nya avdrag. Planen talar därför mot motförslagets krav.

  • uniform and simple taxationdecisive»tydlighet i regelverket, breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“clarity in the regulation, broad tax bases and that all earned income and compensation”
  • tax finances welfare»Skattesystemets viktigaste uppgift är att finansiera vår välfärd och nödvändiga« (party programme ↗)“The tax system's most important task is to finance our welfare and necessary”
  • progressive taxation»Skatterna ska vara progressiva och tas ut efter bärkraft« (party programme ↗)“Taxes shall be progressive and levied according to ability to pay”
  • civil society's value»Ett starkt och levande civilsamhälle är demokratins underbyggnad.« (party programme ↗)“A strong and vibrant civil society is democracy's foundation.”
MPMiljöpartietNoYesdeparts from the plannot addressed

The plan says nothing about deductions for volunteers' work equipment.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan says nothing about deductions for volunteers' work equipment. The closest principle is that policy in various ways shall make visible, support and encourage the unpaid efforts of the voluntary sector, and the election manifesto also wants to increase budgets for crisis preparedness. Reimbursing voluntary mountain rescue teams' vehicle costs aligns with this, but the conclusion rests on general principles.

Original (Swedish)

Planen säger ingenting om avdrag för frivilligas arbetsredskap. Närmast liggande princip är att politiken på olika vis ska synliggöra, stödja och uppmuntra frivilligsektorns obetalda insatser, och valmanifestet vill dessutom öka anslagen till krisberedskap. Att ersätta frivilliga fjällräddares fordonskostnader ligger i linje med detta, men slutsatsen vilar på allmänna principer.

  • support for voluntary effortsdecisive»Politiken bör på olika vis synliggöra, stödja och uppmuntra sådana insatser.« (party programme ↗)“Policy should in various ways make visible, support and encourage such efforts.”
  • strengthened crisis preparedness»satsa en större andel av försvarets pengar på det civila försvaret, och öka anslagen till krisberedskap.« (2022 manifesto ↗)“allocate a larger share of defense spending to civil defense, and increase budgets for crisis preparedness.”
  • civil society across the country»Det civila samhället spelar en viktig roll för att hela landet ska leva.« (party programme ↗)“Civil society plays an important role for the whole country to thrive.”

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.

CCenterpartietNoNofollows the plannot addressed

The plan does not take up deductions for work tools, but the manifesto establishes the principle that those who in rural areas themselves pay for such things as the public covers in urban areas should be compensated, and wants to introduce deductions for such costs.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan does not take up deductions for work tools, but the manifesto establishes the principle that those who in rural areas themselves pay for such things as the public covers in urban areas should be compensated, and wants to introduce deductions for such costs. Voluntary mountain rescuers who use their own vehicles in public service fall close to that principle. The party programme's requirement that politics removes obstacles for voluntary initiatives points in the same direction.

Original (Swedish)

Planen tar inte upp avdrag för arbetsredskap, men manifestet slår fast principen att den som på landsbygden själv betalar för sådant som det offentliga står för i tätort ska kompenseras, och vill införa avdrag för sådana kostnader. Frivilliga fjällräddare som använder egna fordon i det allmännas tjänst faller nära den principen. Partiprogrammets krav att politiken river hinder för frivilliga insatser pekar åt samma håll.

  • compensation for own costsdecisive»Den som bor på landsbygden men betalar för sådant som det offentliga står för i tätort ska bli kompenserad.« (2022 manifesto ↗)“Those who live in rural areas but pay for such things as the public covers in urban areas should be compensated.”
  • remove obstacles for volunteer efforts»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 driving force.”
  • lower total tax burden»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“The total tax burden must come down next term.”
LLiberalernaYesYesfollows the planderived

The plan says nothing about deductions for volunteers' work tools.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan says nothing about deductions for volunteers' work tools. The closest principle is that tax policy shall be as simple and transparent as possible and tax rules easy to understand, which speaks against special rules for a single group. That the plan at the same time wishes to increase room for charitable work pulls in the other direction, so the position is uncertain.

Original (Swedish)

Planen säger ingenting om avdrag för frivilligas arbetsredskap. Närmast liggande princip är att skattepolitiken ska vara så enkel och transparent som möjligt och skattereglerna lättförståeliga, vilket talar emot särregler för en enskild grupp. Att planen samtidigt vill öka utrymmet för ideella insatser drar åt andra hållet, varför ställningstagandet är osäkert.

  • simple and transparent tax systemdecisive»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som« (party programme ↗)“Tax policy shall promote the wealth-creating forces, be as simple and transparent as”
  • easy-to-understand tax rules»Sveriges skattenivåer ska vara konkurrenskraftiga och lättförståeliga för att uppmuntra till företagande, utbildning och investeringar.« (2022 manifesto ↗)“Sweden's tax levels shall be competitive and easy to understand to encourage enterprise, education and investments.”
  • increased room for charitable work»Utrymmet för ideella insatser i vård och omsorg, utbildning och kultur, bistånd och totalförsvar« (party programme ↗)“Room for charitable work in care, education and culture, aid and total defence”
KDKristdemokraternaNoYesdeparts from the planderived

The election manifesto runs on a strengthened civil society and the party programme wants the state to promote people's voluntary engagement, among other things through tax relief for the non-profit sector.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The election manifesto runs on a strengthened civil society and the party programme wants the state to promote people's voluntary engagement, among other things through tax relief for the non-profit sector. That volunteers in rescue services get deduction for vehicle costs in the public service thus follows that direction. However, the plan's requirement for tax rules as simple as possible speaks against special rules, which makes support weak.

Original (Swedish)

Valmanifestet går till val på ett stärkt civilsamhälle och principprogrammet vill att staten främjar människors frivilliga engagemang, bland annat genom skattelättnader för det ideella. Att frivilliga i räddningstjänst får avdrag för fordonskostnader i det allmännas tjänst följer den linjen. Planens krav på så enkla skatteregler som möjligt talar dock mot särregler, vilket gör stödet svagt.

  • strengthened civil societydecisive»STÄRKT CIVILSAMHÄLLE« (2022 manifesto ↗)“STRENGTHENED CIVIL SOCIETY”
  • promote voluntary engagement»främja människors frivilliga engagemang« (party programme ↗)“promote people's voluntary engagement”
  • tax relief for non-profit»Gåvor till ideella organisationer bör vara skattebefriade.« (party programme ↗)“Donations to non-profit organizations should be tax-exempt.”
  • simple tax rules»viktigt att skattereglerna utformas så enkelt som möjligt« (party programme ↗)“important that tax rules are designed as simply as possible”

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.

MModeraternaYesYesfollows the planderived

The plan's tax policy commitment is a simpler tax system and simplified rules, not new special rules for individual groups.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan's tax policy commitment is a simpler tax system and simplified rules, not new special rules for individual groups. The counter-proposal requires a special deduction for mountain rescue volunteers, which is precisely such a special rule. The plan therefore speaks against the requirement, even though it otherwise wants to lower the tax on labor.

Original (Swedish)

Planens skattepolitiska åtagande är ett enklare skattesystem och förenklade regler, inte nya särregler för enskilda grupper. Motförslaget kräver ett särskilt avdrag för fjällräddningens frivilliga, vilket är just en sådan särregel. Planen talar därför emot kravet, även om den i övrigt vill sänka skatten på arbete.

  • 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 ↗)“Should it happen the tax system must become simpler, and corporate, knowledge and capital taxes must be competitive and encourage investments in Sweden.”
  • simplified tax rules»Förenkla 3:12-reglerna« (2022 manifesto ↗)“Simplify the 3:12 rules”
  • reforms shall be financed»Alla nya löften och reformer – som till exempel våra inkomstskattesänkningar – behöver finansieras eller rymmas inom överskottsmålet.« (2022 manifesto ↗)“All new promises and reforms – such as for example our income tax reductions – need to be financed or fit within the surplus target.”
  • equal treatment in regulations»principer om likabehandling och förutsebarhet.« (party programme ↗)“principles of equal treatment and predictability.”
SDSverigedemokraternaNoYesdeparts from the plannot addressed

The plan wants to strengthen support for civil organizations with public assignments and for the voluntary organizations that sustain civil society's resilience in crises.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan wants to strengthen support for civil organizations with public assignments and for the voluntary organizations that sustain civil society's resilience in crises. Volunteer mountain rescue teams deploy their own expensive equipment in public service, and a deduction for that part of vehicle costs gives exactly such operations better conditions. The plan also wants the state to plan for various types of major crises.

Original (Swedish)

Planen vill stärka stödet till civilorganisationer med samhällsuppdrag och till de frivilligorganisationer som bär upp civilsamhällets uthållighet vid kriser. Frivilliga fjällräddare sätter in egen dyr utrustning i det allmännas tjänst, och ett avdrag för den delen av fordonskostnaden ger just sådana insatser bättre förutsättningar. Planen vill också att staten planerar för olika typer av stora kriser.

  • support for civil organizationsdecisive»Anslagen till de myndigheter som har övergripande ansvar för civilförsvar, krisledning och beredskap bör öka och stödet till civilorganisationer med samhällsuppdrag ska stärkas.« (2022 manifesto ↗)“Appropriations to the authorities with overall responsibility for civil defence, crisis management and preparedness should increase and support for civil organizations with public assignments should be strengthened.”
  • strengthened voluntary organizations»Sverigedemokraterna vill också stärka Hemvärnet och frivilligorganisationer som utgör viktiga komponenter för försvarsviljan och civilsamhällets uthållighet.« (2022 manifesto ↗)“the Sweden Democrats also want to strengthen the Home Guard and voluntary organizations as important components for defence will and civil society's resilience.”
  • support for the voluntary sector»att lyfta fram och stödja den ideella sektorn utan att i alltför hög grad begränsa dess« (party programme ↗)“to highlight and support the voluntary sector without to too high a degree limiting its”
  • crisis preparedness»Analysera och planera för olika typer av stora kriser« (2022 manifesto ↗)“Analyze and plan for various types of major crises”

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