2023-04-202022/23:SkU14 · p.2SkUTaxation
Energy tax on electric public transport
Energy tax on electric buses and other electrically powered public transport
What's at stake: The decision affects the cost for public-transport operators of running electric buses and vessels, and thereby the pace of the shift to emission-free public transport.
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 electrified buses and vessels in public transport should be exempted from energy tax the same way trains and metros already are, or whether today's targeted subsidy through the electric-bus premium is instead the most suitable way to support electrically powered public transport.
Yes Yes — the committee proposal
The committee points to the fact that an electric-bus premium has already been introduced to promote electric buses and that a targeted investment subsidy is judged more suitable than a lower electricity tax, that the scope for deciding on a reduced tax for electric buses is limited under the energy taxation directive, and that the question of taxing electrically powered vessels is already being prepared within government offices, and therefore rejects the motions.
No No — the reservations
Reservation 4 (V)
The reservation notes that electrically powered public-transport vehicles on rails, such as trains, metros and trams, are already exempt from energy tax while electric buses are not, even though the energy taxation directive already permits such an exemption and the European Commission approves it, and wants the government to promptly investigate how electric buses and electrically powered public-transport vessels can be exempted from energy tax, since today's electric-bus premium covers only purchases, is time-limited, and does not cover operating costs.
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 4 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.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | No 0/21/0/3 | follows the plan | confidence: high | not addressed |
| S | No | Yes 94/0/0/13 | departs from the plan | confidence: medium | not addressed |
| MP | No | Yes 14/0/0/4 | departs from the plan | confidence: high | not addressed |
| C | No | Abstain 0/0/21/3 | departs from the plan | confidence: medium | not addressed |
| L | No | Yes 14/0/0/2 | departs from the plan | confidence: medium | derived |
| KD | No | Yes 15/0/0/4 | departs from the plan | confidence: medium | not addressed |
| M | No | Yes 60/0/0/8 | departs from the plan | confidence: medium | not addressed |
| SD | No | Yes 64/0/0/9 | departs from the plan | confidence: medium | derived |
Committee proposal
The Riksdag rejects the motions 2022/23:853 by Ulrika Heie et al. (C) point 14, 2022/23:1233 by Nooshi Dadgostar et al. (V) point 12 and 2022/23:2190 by Annie Lööf et al. (C) point 79.
Original (Swedish)
Riksdagen avslår motionerna 2022/23:853 av Ulrika Heie m.fl. (C) yrkande 14, 2022/23:1233 av Nooshi Dadgostar m.fl. (V) yrkande 12 och 2022/23:2190 av Annie Lööf m.fl. (C) yrkande 79.
Riksdag decision: The Riksdag rejected 80 proposals in motions from the general motion period 2022 on excise tax and customs duties. The Riksdag refers, among other things, to the fact that investigations and preparations are ongoing and that the Riksdag has already taken a position on these issues. The motions dealt, among other things, with taxes on electricity, fuel, vehicles, chemicals, alcohol, tobacco, air travel, waste and plastic carrier bags, on the Customs Agency's powers and activities as well as on payment of customs duties and import taxes.
Counter-proposals
- The counter-proposal wants to exempt electric buses from energy tax in the same way as electric rail-based public transport. (V) — Reservation 4
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 that public transport be expanded and made cheaper throughout the country, and the party programme goes further and wants the local and regional public transport to be fully tax-financed and free for users.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan demands that public transport be expanded and made cheaper throughout the country, and the party programme goes further and wants the local and regional public transport to be fully tax-financed and free for users. Exempting electric buses and electrically powered public transport vessels from energy tax lowers precisely the operating cost and favours electrification. The technique is not addressed in the plan, so the conclusion is derived.
Original (Swedish)
Planen kräver att kollektivtrafiken byggs ut och görs billigare i hela landet, och partiprogrammet går längre och vill att den lokala och regionala kollektivtrafiken är fullt skattefinansierad och gratis för brukaren. Att undanta elbussar och eldrivna kollektivtrafikfartyg från energiskatt sänker just driftskostnaden och gynnar elektrifieringen. Skattetekniken behandlas inte i planen, så slutsatsen är härledd.
- cheaper public transportdecisive»För att såväl öka alla människors rörelsefrihet som för att minska utsläppen av växthusgaser så behöver även kollektivtrafiken byggas ut och göras billigare och mer tillgänglig i hela landet.« (2022 manifesto ↗)“To both increase all people's freedom of movement and reduce greenhouse gas emissions, public transport also needs to be expanded and made cheaper and more accessible throughout the country.”
- tax-financed public transport»ska vara fullt ut skattefinansierad och gratis för brukaren.« (party programme ↗)“shall be fully funded by taxes and free for the user.”
- invest in public transport»investeringar i kollektivtrafik, alternativa bränslen och förbättrade« (party programme ↗)“investments in public transport, alternative fuels and improved”
- sustainable shipping and railways»Tunga transporter behöver styras till järnväg och hållbar sjöfart.« (2022 manifesto ↗)“Heavy transport needs to be directed to rail and sustainable shipping.”
The plan wants to restructure the transport system towards more public transport and invests heavily in enabling more people to travel climate-smartly, with the goal of a fossil-free welfare state.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan wants to restructure the transport system towards more public transport and invests heavily in enabling more people to travel climate-smartly, with the goal of a fossil-free welfare state. Exempting electric buses and public transport vessels from energy tax reduces the operating cost for precisely such journeys and treats them the same as rail transport. However, the design of energy tax is not mentioned in the plan.
Original (Swedish)
Planen vill lägga om transportsystemet mot mer kollektivtrafik och satsar massivt på att fler ska kunna resa klimatsmart, med målet en fossilfri välfärdsnation. Att undanta eldrivna bussar och kollektivtrafikfartyg från energiskatt sänker driftskostnaden för just sådana resor och behandlar dem lika som spårtrafiken. Energiskattens utformning nämns dock inte i planen.
- restructured transport systemdecisive»Transportsystemen ska läggas om för mer gång-, cykel- och kollektivtrafik och så att vägtransporter ersätts med järnvägstransporter och sjötrafik.« (party programme ↗)“Transport systems shall be restructured for more walking, cycling and public transport and so that road transport is replaced by rail transport and maritime transport.”
- investment in climate-smart travel»Genom massiva investeringar i både ny och befintlig järnväg kommer fler att kunna resa klimatsmart med tåg.« (2022 manifesto ↗)“Through massive investments in both new and existing rail, more people will be able to travel climate-smartly by train.”
- cheaper public transport»Vi vill ge möjligheten till gymnasieelever och studenter att resa avgiftsfritt i kollektivtrafiken under sommaren.« (2022 manifesto ↗)“We want to give upper secondary students and students the opportunity to travel free of charge in public transport during the summer.”
- fossil-free welfare state»Sverige ska bli världens första fossilfria välfärdsnation.« (2022 manifesto ↗)“Sweden shall become the world's first fossil-free welfare state.”
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 wants to expand public transport across the country and make it cheaper to ride bus and train, and the party programme establishes that policy tools shall make environmentally friendly alternatives cheaper and environmentally harmful ones more expensive.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan wants to expand public transport across the country and make it cheaper to ride bus and train, and the party programme establishes that policy tools shall make environmentally friendly alternatives cheaper and environmentally harmful ones more expensive. Exempting electric buses and electric-powered public transport vessels from energy tax, so that operations also become cheaper, follows directly from these commitments.
Original (Swedish)
Planen vill bygga ut kollektivtrafiken i hela landet och göra det billigare att åka buss och tåg, och partiprogrammet slår fast att styrmedlen ska göra miljövänliga alternativ billigare och de miljöskadliga dyrare. Att undanta elbussar och eldrivna kollektivtrafikfartyg från energiskatt, så att även driften blir billigare, följer direkt av dessa åtaganden.
- cheaper public transportdecisive»bygga ut kollektivtrafiken i hela landet, och gör det billigare att åka buss och tåg, särskilt för unga och pensionärer.« (2022 manifesto ↗)“expand public transport across the country, and make it cheaper to ride bus and train, especially for young people and pensioners.”
- policy tools favoring clean options»miljövänliga alternativ billigare och de miljöskadliga dyrare att använda.« (party programme ↗)“environmentally friendly alternatives cheaper and environmentally harmful ones more expensive to use.”
- prioritized public transport»väl utbyggd kollektivtrafik och gång- och cykeltrafik.« (party programme ↗)“well-developed public transport and walking and cycling infrastructure.”
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 election manifesto promises that zero-emission transport and public transport shall become smoother and more attractive and that transport emissions must go.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto promises that zero-emission transport and public transport shall become smoother and more attractive and that transport emissions must go. An energy tax exemption for electric buses and electric-driven public transport vessels makes operations cheaper and no longer disadvantages bus and boat against rail traffic. The plan's demand for reduced overall tax burden points in the same direction.
Original (Swedish)
Valmanifestet lovar att utsläppsfria transporter och kollektivtrafik ska bli smidigare och attraktivare och att transporternas utsläpp ska bort. Ett energiskatteundantag för elbussar och eldrivna kollektivtrafikfartyg gör just driften billigare och missgynnar inte längre buss och båt mot spårtrafik. Planens krav på ett sänkt totalt skattetryck pekar i samma riktning.
- more attractive zero-emission public transportdecisive»Utsläppsfria transporter, cyklar, elbilar och kollektivtrafik ska bli smidigare och attraktivare.« (2022 manifesto ↗)“Zero-emission transport, bicycles, electric cars and public transport shall become smoother and more attractive.”
- away with transport emissions»Transporternas utsläpp ska bort och ny utsläppsfri infrastruktur ska komma på plats.« (2022 manifesto ↗)“Transport emissions must go and new zero-emission infrastructure must be in place.”
- easier to choose bus and boat»Det ska dessutom vara smidigt att välja bort bilen till förmån för tåg, buss, båt och cykel.« (2022 manifesto ↗)“It must also be easy to choose to forgo the car in favour of train, bus, boat and bicycle.”
- reduced overall tax burden»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“Overall tax burden must come down in the next parliamentary term.”
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 election manifesto requires that all public transport by road and rail shall be fossil-free by 2030 and the party programme that electrification of the transport sector is accelerated and that fuel use is taxed more equally regardless of area of use.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto requires that all public transport by road and rail shall be fossil-free by 2030 and the party programme that electrification of the transport sector is accelerated and that fuel use is taxed more equally regardless of area of use. To exempt electric buses and electrically powered public transport vessels from energy tax, in the same way as rail traffic, follows from these commitments. The plan furthermore prefers general and technology-neutral policy instruments over targeted procurement support, which is precisely the counter-proposal's objection.
Original (Swedish)
Valmanifestet kräver att all kollektivtrafik på väg och spår ska vara fossilfri senast 2030 och partiprogrammet att elektrifieringen av transportsektorn påskyndas och att bränsleanvändning beskattas mer likvärdigt oavsett användningsområde. Att undanta elbussar och eldrivna kollektivtrafikfartyg från energiskatt, på samma sätt som spårtrafiken, följer av dessa åtaganden. Planen föredrar dessutom generella och teknikneutrala styrmedel framför riktade inköpsstöd, vilket är just motförslagets invändning.
- fossil-free public transport 2030decisive»all kollektivtrafik på väg och spår ska vara fossilfri senast 2030« (2022 manifesto ↗)“all public transport by road and rail shall be fossil-free by 2030”
- faster electrification»Elektrifieringen av transportsektorn ska påskyndas.« (party programme ↗)“Electrification of the transport sector shall be accelerated.”
- equal energy taxation»användningen av fossilt bränsle ska beskattas mer likvärdigt oavsett användningsområde« (party programme ↗)“use of fossil fuel shall be taxed more equally regardless of area of use”
- general instruments over subsidies»Generella och teknikneutrala ekonomiska styrmedel, såsom koldioxidskatt och« (party programme ↗)“General and technology-neutral economic policy instruments, such as carbon dioxide tax and”
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 requires that transition to environmentally friendly fuels in public transport be stimulated and that use of energy-efficient and non-fossil vehicles be promoted with economic and legal steering measures.
Plan documents: party programme
Reasoning and quotes
The plan requires that transition to environmentally friendly fuels in public transport be stimulated and that use of energy-efficient and non-fossil vehicles be promoted with economic and legal steering measures. A tax exemption that equalizes conditions between rail-bound electric transport and electric buses is one such steering measure and additionally responds to the plan's goal that each transport mode bears its own socio-economic costs. The plan does not mention energy tax on electric buses, so the conclusion is derived.
Original (Swedish)
Planen kräver att övergången till miljövänliga drivmedel inom kollektivtrafiken stimuleras och att användningen av energieffektiva och icke-fossila fordon främjas med ekonomiska och legala styrmedel. En skattebefrielse som utjämnar villkoren mellan spårbunden eltrafik och elbussar är ett sådant styrmedel och svarar dessutom mot planens mål att varje transportslag bär sina egna samhällsekonomiska kostnader. Planen nämner inte energiskatten på elbussar, varför slutsatsen är härledd.
- environmentally friendly fuels in public transportdecisive»Övergång till miljövänliga drivmedel, säkerhetsarbete« (party programme ↗)“Transition to environmentally friendly fuels, safety work”
- public transport shall be stimulated»trafiken ska stimuleras.« (party programme ↗)“transport shall be stimulated.”
- uniform conditions between transport modes»Målet ska vara att respektive transportslag bär sina egna samhällsekonomiska« (party programme ↗)“The goal shall be that each transport mode bears its own socio-economic”
- energy-efficient and non-fossil vehicles»användning av energieffektiva fordon och icke-fossila« (party programme ↗)“use of energy-efficient vehicles and non-fossil”
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 climate strategy is built on transforming the transport sector through electrification, and it wants to expand charging infrastructure across the country.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan's climate strategy is built on transforming the transport sector through electrification, and it wants to expand charging infrastructure across the country. Using the room to exempt electric buses and electric-powered public transport vessels from energy tax aligns with that and with the plan's line that tax pressure should go down, not up. However, the plan does not mention energy tax on public transport.
Original (Swedish)
Planens klimatstrategi bygger på att transportsektorn ställs om genom elektrifiering, och den vill bygga ut laddinfrastrukturen i hela landet. Att utnyttja utrymmet att undanta elbussar och eldrivna kollektivtrafikfartyg från energiskatt ligger i linje med det och med planens linje att skattetrycket ska ned, inte upp. Planen nämner dock inte energiskatten på kollektivtrafik.
- electrified transport sectordecisive»Vår politik syftar därför till att ställa om transportsektorn genom elektrifiering.« (2022 manifesto ↗)“Our policy therefore aims to transform the transport sector through electrification.”
- lower tax, not higher(2022 manifesto)
- support for electric transport»Bygga ut laddstolpar och laddstationer i hela landet« (2022 manifesto ↗)“Build out charging points and charging stations across the country”
flags: citat_ej_verifierat
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 wants to permanently lower electricity tax specifically to facilitate electrification, and criticizes targeted subsidies that are paid for by those who cannot benefit from them.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan wants to permanently lower electricity tax specifically to facilitate electrification, and criticizes targeted subsidies that are paid for by those who cannot benefit from them. Exempting electric buses and electric-powered public transport vessels from energy tax is an application of that line, in contrast to purchase support that does not affect operations. The plan thus takes a position precisely in the subsidy versus tax question that the committee raises.
Original (Swedish)
Planen vill sänka skatten på elenergi permanent just för att underlätta elektrifieringen, och kritiserar riktade subventioner som betalas av dem som inte kan ta del av dem. Att undanta elbussar och eldrivna kollektivtrafikfartyg från energiskatt är en tillämpning av den linjen, till skillnad från inköpsstöd som inte träffar driften. Planen tar därmed ställning i just subventions- kontra skattefrågan som utskottet anför.
- lowered electricity taxdecisive»Sänka skatten på elenergi permanent för att underlätta elektrifieringen« (2022 manifesto ↗)“Permanently lower electricity tax to facilitate electrification”
- criticism of targeted subsidies»Subventioner av dyra elbilar som främst används av människor i större städer som dessutom har goda inkomster får i praktiken betalas av de som saknar förutsättningar att själva ta del av förmånerna.« (2022 manifesto ↗)“Subsidies for expensive electric cars mainly used by people in larger cities who moreover have good incomes are in practice paid for by those who lack the ability to benefit from the benefits themselves.”
- cheap electricity for electrification»Elektrifiering är framtiden för bilismen, men elektrifiering kräver å sin sida god tillgång på pålitlig, billig och miljövänlig el genom kärnkraft.« (2022 manifesto ↗)“Electrification is the future for motoring, but electrification in turn requires good availability of reliable, cheap and environmentally friendly electricity through nuclear power.”
- strengthened shipping»Stärka svensk sjöfart« (2022 manifesto ↗)“Strengthen Swedish shipping”
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
- The committee report on riksdagen.se (2022/23:SkU14)
- Committee report full text (HA01SkU14)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2022/23:1014 — Ett konkurrenskraftigt svenskt väginfrastruktursystem av Thomas Morell m.fl. (SD)
- Motion 2022/23:1017 — En konkurrenskraftig svensk flygindustri av Jimmy Ståhl m.fl. (SD)
- Motion 2022/23:1022 — Sverigevänlig skatte- och indrivningspolitik för välfärd, trygghet och företagande av Per Söderlund m.fl. (SD)
- Motion 2022/23:1050 — Motion om småbryggerier av Mikael Dahlqvist och Lars Mejern Larsson (båda S)
- Motion 2022/23:1127 — Producentavgift på andelen socker i sockersötade drycker av Mats Wiking (S)
- Motion 2022/23:1168 — Producentavgift för sockersötade drycker av Per-Arne Håkansson (S)
- Motion 2022/23:1233 — Transporteffektivt och hållbart samhälle av Nooshi Dadgostar m.fl. (V)
- Motion 2022/23:1270 — Kontroll av utgående gods, fordon och transporter av Jörgen Grubb (SD)
- Motion 2022/23:1327 — Kraftvärme av Lars Isacsson och Peter Hultqvist (båda S)
- Motion 2022/23:1464 — Avståndsbaserad skatt på lätt trafik av Emma Berginger (MP)
- Motion 2022/23:1501 — En differentierad ölskatt för bättre konkurrens av Joakim Järrebring och Petter Löberg (båda S)
- Motion 2022/23:1514 — Utvärdering av kemikalieskatten av Larry Söder (KD)
- Motion 2022/23:1535 — Samma skatt på snus som nikotinpåsar av Hans Eklind (KD)
- Motion 2022/23:156 — Gränsjusteringsmekanism för koldioxid av Hanna Westerén (S)
- Motion 2022/23:157 — Globalt koldioxidpris av Hanna Westerén (S)
- Motion 2022/23:1672 — En levande landsbygd för Sveriges bästa av Annie Lööf m.fl. (C)
- Motion 2022/23:1816 — Översyn av kemikalieskatten av Sten Bergheden (M)
- Motion 2022/23:1817 — Ta bort flygskatten för ökad sysselsättning och företagande av Sten Bergheden (M)
- Motion 2022/23:1883 — Trängselskatt Lidingö av Kerstin Lundgren m.fl. (C)
- Motion 2022/23:1933 — Sänkt bensin- och dieselskatt av Sten Bergheden (M)
Source: The Swedish Parliament