2023-02-082022/23:NU8 · p.7NUBusiness & energy
Regionalization of property tax
Regional allocation of property tax on industrial and energy facilities
What's at stake: The decision affects the financial situation of municipalities and regions outside the big cities, which often have a smaller tax base as the population moves to the cities while demands on municipal services remain. Regionalising the tax would give these areas a new source of revenue from industrial and energy facilities already located there.
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 tax revenue from industrial and energy facilities should go to the region where the facility is located instead of to the state, or whether the current arrangement with state tax revenue should remain unchanged.
Yes Yes — the committee proposal
The committee rejects the motion to move property tax revenue from industrial and energy facilities to the regions. The full reasoning for this point is missing from the available material, but the committee generally points to ongoing efforts within regional development policy.
No No — the reservations
Reservation 11 (SD)
SD points out that many municipalities, especially those with smaller populations, face financial strain because urbanisation reduces tax revenue while demands on municipal services remain. The party wants tax revenue from industrial and energy facilities to go to the region where the facility is located instead of to the state, while tax rates should continue to be set nationally so the same level applies across the country.
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 11 by SD.
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.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | Yes 21/0/0/3 | departs from the plan | confidence: medium | not addressed |
| S | Yes | Yes 94/0/0/13 | follows the plan | confidence: medium | not addressed |
| MP | No | Yes 13/0/1/4 | departs from the plan | confidence: low | not addressed |
| C | No | Abstain 0/0/17/7 | departs from the plan | confidence: medium | not addressed |
| L | Yes | Yes 14/0/0/2 | follows the plan | confidence: medium | not addressed |
| KD | No | Yes 15/0/0/4 | departs from the plan | confidence: medium | not addressed |
| M | Yes | Yes 60/0/0/8 | follows the plan | confidence: low | not addressed |
| SD | No | No 0/61/0/12 | follows the plan | confidence: high | explicit |
Broke with the party line
| MPLeila Ali Elmi (MP, Göteborgs kommun) | Abstain — party line: Yes |
MPs whose vote differs from their party's majority position in this division. Marked with a dark ring in the chamber view.
Committee proposal
The Riksdag rejects the motions 2022/23:197 by Anne-Li Sjölund (C), 2022/23:1022 by Per Söderlund et al. (SD) clause 24, 2022/23:1626 by Martina Johansson (C), 2022/23:1672 by Annie Lööf et al. (C) clause 50, 2022/23:2192 by Helena Lindahl et al. (C) clause 18 and 2022/23:2233 by Eric Palmqvist and Johnny Svedin (both SD).
Original (Swedish)
Riksdagen avslår motionerna 2022/23:197 av Anne-Li Sjölund (C), 2022/23:1022 av Per Söderlund m.fl. (SD) yrkande 24, 2022/23:1626 av Martina Johansson (C), 2022/23:1672 av Annie Lööf m.fl. (C) yrkande 50, 2022/23:2192 av Helena Lindahl m.fl. (C) yrkande 18 och 2022/23:2233 av Eric Palmqvist och Johnny Svedin (båda SD).
Riksdag decision: The Swedish National Audit Office has reviewed the government's organization, management and monitoring of regional development policy. An overarching observation is that the government's handling has provided weak conditions for effective coordinated state action to achieve the policy's goals. Following the review, the government has submitted a memorandum in which it partially agrees with the National Audit Office's observations and will consider the agency's recommendations in ongoing work. The government also emphasizes that several state agencies, including county administrative boards, according to their budget mandates for 2022 shall report how they have contributed to implementing regional development policy and the coherent rural policy. The Riksdag has also taken positions on a number of parliamentary motions that include, among other things, commercial services in rural areas, localization of state agencies and return of funds and production values from natural resources. The Riksdag said no to all parliamentary proposals with reference to ongoing work and filed the government's memorandum, that is, concluded the matter.
Counter-proposals
- The counter-proposal wants government authorities and state-owned enterprises to specifically consider rural perspectives when promoting business and employment. (SD) — Reservation 11
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's overarching commitment is that more of the value of natural resources must stay where they are extracted and produced and that the countryside must not be impoverished, with regional policy that reduces inequalities.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's overarching commitment is that more of the value of natural resources must stay where they are extracted and produced and that the countryside must not be impoverished, with regional policy that reduces inequalities. Allowing property tax on industrial and energy properties to go to the region aligns with this, even though the plan simultaneously requires fair distribution across the country.
Original (Swedish)
Planens bärande åtagande är att mer av naturresursernas värden ska stanna kvar där de utvinns och produceras och att landsbygden inte ska utarmas, med en regionalpolitik som minskar klyftorna. Att låta fastighetsskatten på industri- och energifastigheter tillfalla regionen ligger i linje med detta, även om planen samtidigt kräver solidarisk fördelning över landet.
- natural resource value stays localdecisive»Mer av naturresursernas värden måste stanna kvar där de utvinns och produceras.« (2022 manifesto ↗)“More of the value of natural resources must stay where they are extracted and produced.”
- the countryside must not be impoverished»Oavsett var i landet vi bor så har vi ett gemensamt intresse av att landsbygden inte utarmas.« (2022 manifesto ↗)“Regardless of where in the country we live, we share a common interest in the countryside not being impoverished.”
- regional policy against inequality»Regionalpolitiken ska därför drivas för att minska klyftorna.« (party programme ↗)“Regional policy must therefore be driven to reduce inequalities.”
- fair distribution across the country»Inkomster och kostnader måste fördelas solidariskt över landet.« (party programme ↗)“Income and costs must be distributed fairly across 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.
The plan's tool for weak municipal tax bases is the tax equalization system, which should guarantee high-quality public services throughout the country, not that tax revenues remain where the facilities happen to be located.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's tool for weak municipal tax bases is the tax equalization system, which should guarantee high-quality public services throughout the country, not that tax revenues remain where the facilities happen to be located. A regionalization of property tax on industrial and energy properties goes against the principles of broad tax bases and equalization between municipalities. Therefore, the plan rejects the counter-proposal's demand.
Original (Swedish)
Planens verktyg för svaga kommunala skattebaser är skatteutjämningssystemet, som ska garantera offentlig service av hög kvalitet i hela landet, inte att skatteintäkter stannar där anläggningarna råkar ligga. En regionalisering av fastighetsskatten på industri- och energifastigheter går emot principerna om breda skattebaser och utjämning mellan kommuner. Därför avvisar planen motförslagets krav.
- tax equalization as an instrumentdecisive»För att säkra välfärden i hela landet behöver vi se över skatteutjämningssystemet, så att det garanterar offentlig service av hög kvalitet i hela landet, även i små kommuner som kämpar med sitt befolkningsunderlag.« (2022 manifesto ↗)“To secure welfare throughout the country, we need to review the tax equalization system, so that it guarantees high-quality public services throughout the country, even in small municipalities struggling with their population base.”
- equalization between municipalities»Det förutsätter en kommunal skatteutjämning så att inte olika skattekraft och skillnader i befolkningens sammansättning leder till skillnader i välfärd mellan olika kommuner.« (party programme ↗)“This presupposes municipal tax equalization so that different tax capacity and differences in population composition do not lead to differences in welfare between different municipalities.”
- broad tax bases»Enkelhet och tydlighet i regelverket, breda skattebaser och att alla förvärvsinkomster och ersättningar beskattas lika är grundläggande principer.« (party programme ↗)“Simplicity and clarity in the regulatory framework, broad tax bases and that all earned income and compensation are taxed equally are fundamental principles.”
- tax finances welfare»Skattesystemets viktigaste uppgift är att finansiera vår välfärd och nödvändiga framtidsinvesteringar.« (party programme ↗)“The tax system's most important task is to finance our welfare and necessary future investments.”
The election manifesto wants to give substantial economic return to municipalities where energy is produced, and the party programme's decentralist basic view wants decision-making and influence to lie close to those affected.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto wants to give substantial economic return to municipalities where energy is produced, and the party programme's decentralist basic view wants decision-making and influence to lie close to those affected. To let the property tax from industrial and energy properties go to the region where the facility is located goes in that direction. At the same time the plan requires that the tax system provides equivalent conditions for municipal service throughout the country, which makes the support weaker.
Original (Swedish)
Valmanifestet vill ge rejäl ekonomisk återbäring till kommuner där energi produceras, och partiprogrammets decentralistiska grundsyn vill att beslut och inflytande ligger nära dem som berörs. Att låta fastighetsskatten från industri- och energifastigheter tillfalla regionen där anläggningen ligger ligger i den riktningen. Samtidigt kräver planen att skattesystemet ger likvärdiga förutsättningar för kommunal service i hela landet, vilket gör stödet svagare.
- return to production municipalitiesdecisive»Ge rejäl ekonomisk återbäring till de kommuner där det byggs och finns vindkraft.« (2022 manifesto ↗)“Give substantial economic return to the municipalities where it is built and where wind power is located.”
- decentralized influence»Beslut ska fattas så nära« (party programme ↗)“Decisions shall be made so close”
- equivalent municipal service»Ett väl fungerande skattesystem ska ge likvärdiga ekonomiska förutsättningar« (party programme ↗)“A well-functioning tax system shall provide equivalent economic conditions”
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 overarching commitment is that more of the value from natural resources shall stay local and that power shall be decentralized so that inhabitants regionally get to decide on growth issues.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's overarching commitment is that more of the value from natural resources shall stay local and that power shall be decentralized so that inhabitants regionally get to decide on growth issues. That property tax from industrial and energy properties accrues to the region where the facility is located is an application of precisely this, while the tax rate continues to be decided nationally. The plan moreover requires steering instruments that give the entire country equivalent conditions.
Original (Swedish)
Planens bärande åtagande är att mer av värdet från naturresurser ska stanna lokalt och att makt ska decentraliseras så att invånarna regionalt får råda över tillväxtfrågor. Att fastighetsskatten från industri- och energifastigheter tillfaller regionen där anläggningen ligger är en tillämpning av just detta, samtidigt som skattesatsen fortsatt beslutas nationellt. Planen kräver också styrmedel som ger hela landet likvärdiga förutsättningar.
- värdet stannar lokaltdecisive»Mer av värdet som skapas från naturresurser — exempelvis vindkraft, vattenkraft och gruvor — ska stanna kvar lokalt.« (2022 manifesto ↗)“More of the value created from natural resources — for example wind power, hydroelectric power and mines — shall remain local.”
- regionalt självbestämmande»Genom att decentralisera makt och inflytande i frågor som arbetsmarknads-, infrastruktur- och tillväxtpolitik kan invånarna regionalt få råda över viktiga framtidsfrågor.« (party programme ↗)“By decentralizing power and influence in matters such as labor market, infrastructure and growth policy, inhabitants regionally can get to decide important future issues.”
- likvärdiga förutsättningar regionalt»Alla delar av landet ska ges likvärdiga förutsättningar för utveckling och tillväxt.« (party programme ↗)“All parts of the country shall be given equivalent conditions for development and growth.”
- decentralisering»Decentralisera mera. Människor ska få bestämma mer själva, och politiska beslut ska fattas nära dem som berörs.« (2022 manifesto ↗)“Decentralize more. People shall get to decide more for themselves, and political decisions shall be made close to those affected.”
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 answer to differences between municipalities is that conditions shall be equalized after factors that cannot be influenced and that financing responsibility shall be moved to the state for more equivalent conditions and taxes.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's answer to differences between municipalities is that conditions shall be equalized after factors that cannot be influenced and that financing responsibility shall be moved to the state for more equivalent conditions and taxes. Letting property tax from industrial and energy properties accrue to the region where the facility is located makes tax revenues dependent on where facilities happen to be located. The plan moreover wants a tax system that is as simple and transparent as possible.
Original (Swedish)
Planens svar på skillnader mellan kommuner är att villkoren utjämnas efter faktorer som inte går att påverka och att finansieringsansvar flyttas till staten för mer likvärdiga villkor och skatter. Att låta fastighetsskatten från industri- och energifastigheter tillfalla den region där anläggningen ligger gör tvärtom skatteintäkterna beroende av var anläggningarna råkar finnas. Planen vill dessutom ha ett så enkelt och transparent skattesystem som möjligt.
- state financing responsibilitydecisive»Vi vill skapa mer likvärdiga villkor och skatter genom att flytta finansieringsansvaret för bland annat skolan och LSS till staten.« (2022 manifesto ↗)“We want to create more equivalent conditions and taxes by moving financing responsibility for among others schools and LSS to the state.”
- equalization after non-influenceable factors»De ekonomiska villkoren för kommuner och regioner behöver därför utjämnas« (party programme ↗)“The economic conditions for municipalities and regions therefore need to be equalized”
- simple and transparent tax system»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som möjligt« (party programme ↗)“Tax policy shall favour wealth-creating forces, be as simple and transparent as possible”
- state services nationwide»Tillgången till statlig service ska säkras i hela landet.« (party programme ↗)“Access to state services shall be secured throughout the country.”
The counter-proposal wishes real property tax revenue from industrial and energy properties to go to the region where the property is located, with tax rates continuing to be decided nationally.
Plan documents: party programme
Reasoning and quotes
The counter-proposal wishes real property tax revenue from industrial and energy properties to go to the region where the property is located, with tax rates continuing to be decided nationally. The party programme establishes that municipal self-governance shall be strong and that regional and municipal levels shall have their own taxation right, with the goal that each municipality and region shall be a functioning society. The plan therefore supports a regionalization, at the same time as it wishes equalization to remain state-run.
Original (Swedish)
Motförslaget vill att fastighetsskatteintäkter från industri- och energifastigheter tillfaller den region där fastigheten ligger, med skattesatser som fortsatt beslutas nationellt. Principprogrammet slår fast att den kommunala självstyrelsen ska vara stark och att de regionala och kommunala nivåerna ska ha egen beskattningsrätt, med målet att varje kommun och region ska vara ett fungerande samhälle. Planen stöder därför en regionalisering, samtidigt som den vill att utjämningen förblir statlig.
- own regional taxation rightdecisive»kommunala nivåerna ska ha egen beskattningsrätt.« (party programme ↗)“municipal levels shall have their own taxation right.”
- strong self-governance»Den kommunala självstyrelsen ska vara stark« (party programme ↗)“Strong municipal self-governance shall be”
- all of Sweden shall prosper»Målet är att hela Sverige ska leva och att varje kommun och region ska vara ett fungerande samhälle, där« (party programme ↗)“The goal is that all of Sweden shall prosper and that each municipality and region shall be a functioning society, where”
- state-run municipal equalization»Systemet för kommunal utjämning ska vara statligt och så utformat att konsekvenserna av skillnader« (party programme ↗)“The system for municipal equalization shall be state-run and designed such that the consequences of differences”
flags: utskottets_motivering_saknas
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 does not address a regionalization of property tax on industrial and energy properties.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan does not address a regionalization of property tax on industrial and energy properties. Its property tax line is to stop reintroduced property tax, and financially it applies that new commitments must be financed and that the state's needs within the justice system, defence and welfare require hard priorities. The plan's principle of decision-making at the lowest possible level speaks partly the other way, but based on the nearest principle the demand is rejected.
Original (Swedish)
Planen behandlar inte en regionalisering av fastighetsskatten på industri- och energifastigheter. Dess fastighetsskattelinje är att stoppa återinförd fastighetsskatt, och finanspolitiskt gäller att nya åtaganden ska finansieras och att statens behov inom rättsväsende, försvar och välfärd kräver hårda prioriteringar. Planens princip om beslut på lägsta möjliga nivå talar delvis åt andra hållet, men utifrån närmast liggande princip avvisas kravet.
- no to property taxdecisive»Stoppa vänstersidan från att återinföra fastighetsskatten« (2022 manifesto ↗)“Stop the left from reintroducing property tax”
- financed reforms»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 our income tax cuts – need to be financed or fit within the surplus target.”
- hard priorities»De stora behoven inom rättsväsendet, försvaret och välfärden ställer stora krav på prioriteringar under åren som kommer.« (2022 manifesto ↗)“The large needs within the justice system, defence and welfare place great demands on priorities in the years to come.”
- decisions at the lowest level»Beslut ska fattas på lägsta möjliga nivå, så nära medborgarna som möjligt.« (2022 manifesto ↗)“Decisions should be made at the lowest possible level, as close to citizens as possible.”
flags: motstridiga_principer
The counter-proposal wants tax revenues from industrial and energy properties to go to the region where the property is located instead of the state, with nationally decided tax rates continuing.
Plan documents: 2022 manifesto
Reasoning and quotes
The counter-proposal wants tax revenues from industrial and energy properties to go to the region where the property is located instead of the state, with nationally decided tax rates continuing. The plan has exactly this as an explicit commitment: property tax from industrial and electricity production facilities shall remain at regional level. This is connected to the plan's requirement that the whole country shall share in prosperity.
Original (Swedish)
Motförslaget vill att skatteintäkterna från industri- och energifastigheter tillfaller regionen där fastigheten ligger i stället för staten, med fortsatt nationellt beslutade skattesatser. Planen har exakt detta som uttalat åtagande: fastighetsskatten från industri- och elproduktionsanläggningar ska stanna på regional nivå. Det hänger samman med planens krav på att hela landet ska få del av välståndet.
- regionalized property taxdecisive»Regionalisera fastighetsskatten från industri- och elproduktionsanläggningar« (2022 manifesto ↗)“Regionalize property tax from industrial and electricity production facilities”
- revenues stay regional»Den fastighetsskatt som tas ut från industri- och elproduktionsanläggningar vill vi ska stanna på regional nivå.« (2022 manifesto ↗)“The property tax levied on industrial and electricity production facilities we want to remain at regional level.”
- prosperity for all regions»Låta hela landet få del av välstånd« (2022 manifesto ↗)“Let the whole country share in prosperity”
- policy for all Sweden»Bedriva en politik för hela Sverige« (2022 manifesto ↗)“Pursue a policy for all of Sweden”
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Sources and documents
- The committee report on riksdagen.se (2022/23:NU8)
- Committee report full text (HA01NU8)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2022/23:1022 — Sverigevänlig skatte- och indrivningspolitik för välfärd, trygghet och företagande av Per Söderlund m.fl. (SD)
- Motion 2022/23:1084 — Värdet av vattenkraftsproduktion av Jörgen Berglund (M)
- Motion 2022/23:1121 — Fler företag, fler jobb och stärkt konkurrenskraft i hela landet av Elisabeth Thand Ringqvist m.fl. (C)
- Motion 2022/23:1157 — Göteborg som experimentstad för ny teknik av Dennis Dioukarev och Jimmy Ståhl (båda SD)
- Motion 2022/23:1167 — Hela Sverige ska växa och utvecklas av Lars Isacsson m.fl. (S)
- Motion 2022/23:1208 — Livskraftig skånsk landsbygd av Peter Ollén m.fl. (M)
- Motion 2022/23:1233 — Transporteffektivt och hållbart samhälle av Nooshi Dadgostar m.fl. (V)
- Motion 2022/23:1235 — Omställning till förnybar energiförsörjning av Nooshi Dadgostar m.fl. (V)
- Motion 2022/23:1344 — Likvärdighet i hela landet av Peter Hultqvist m.fl. (S)
- Motion 2022/23:1348 — Norrland som Sveriges och EU:s tillväxtzon av Lars Isacsson och Sofie Eriksson (båda S)
- Motion 2022/23:1350 — Stärkt kompensation till den lokala bygden vid vindkraftsutbyggnad av Sofie Eriksson m.fl. (S)
- Motion 2022/23:1416 — En svensk ö-politik av Jesper Skalberg Karlsson (M)
- Motion 2022/23:1430 — Myndigheter till Halland av Adnan Dibrani och Jennie Nilsson (båda S)
- Motion 2022/23:1515 — Myndighet i Halland av Larry Söder (KD)
- Motion 2022/23:1539 — Stärkta förutsättningar för nyindustrialisering av Linus Sköld m.fl. (S)
- Motion 2022/23:1626 — Utvärdering av fastighetsskatten av Martina Johansson (C)
- Motion 2022/23:1672 — En levande landsbygd för Sveriges bästa av Annie Lööf m.fl. (C)
- Motion 2022/23:1673 — Jämställdhet för hållbar utveckling av Annie Lööf m.fl. (C)
- Motion 2022/23:1886 — Klimatsmart Stockholmsregion av Kerstin Lundgren m.fl. (C)
- Motion 2022/23:1911 — Stockholm - möjligheternas storstadsregion av Malin Danielsson m.fl. (L)
Source: The Swedish Parliament