2026-04-292025/26:MJU21 · p.3MJUEnvironment & agriculture
Agricultural deduction and biomass premium
Green farm tax deduction and bio-premium for agricultural machinery
What's at stake: The decision affects how quickly farmers can switch their machinery to renewable fuels without losing out financially, and thereby the pace of agriculture's climate transition and the sector's competitiveness.
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 current tax arrangement for diesel used in farm machinery should be replaced with a green farm tax deduction and a bio-premium equalising the price gap to renewable fuels, or whether the committee should instead hold off on taking those proposals forward for now.
Yes Yes — the committee proposal
The committee rejects the motions, pointing to the government's already ongoing, coordinated and long-term work on agriculture's climate transition — including increased funding for the Klimatklivet grant scheme and a forthcoming policy-instrument inquiry — and holds that new instruments should be designed in a broad context that also weighs food production, business conditions and supply preparedness.
No No — the reservations
Reservation 3 (C, MP)
The reserving parties (C, MP) want the government to immediately introduce a green farm tax deduction tied to income tax, plus a bio-premium compensating farmers for the price gap between fossil diesel and renewable fuels, and criticise the government for years of inaction on these measures despite broad support, arguing it has delayed agriculture's green transition.
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 3 by C, MP.
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 13/0/0/8 | departs from the plan | confidence: medium | derived |
| S | No | Yes 92/0/0/14 | departs from the plan | confidence: medium | derived |
| MP | No | No 0/15/0/3 | follows the plan | confidence: high | explicit |
| C | No | No 0/20/0/4 | follows the plan | confidence: high | explicit |
| L | No | Yes 9/0/0/7 | departs from the plan | confidence: medium | derived |
| KD | Yes | Yes 16/0/0/3 | follows the plan | confidence: medium | derived |
| M | Yes | Yes 57/0/0/9 | follows the plan | confidence: medium | derived |
| SD | Yes | Yes 60/0/0/10 | follows the plan | confidence: medium | derived |
Committee proposal
Parliament rejects the motions 2025/26:3916 by Helena Lindahl et al. (C) demand 1 and 2025/26:3917 by Katarina Luhr et al. (MP) demand 4.
Original (Swedish)
Riksdagen avslår motionerna 2025/26:3916 av Helena Lindahl m.fl. (C) yrkande 1 och 2025/26:3917 av Katarina Luhr m.fl. (MP) yrkande 4.
Riksdag decision: The National Audit Office has examined whether the state's efforts for agriculture's climate transition are effective. The government has in a written statement presented its assessment and measures in response to the observations and recommendations that the National Audit Office provides in its report. The National Audit Office's overall conclusion is that existing policy instruments are largely effectively designed and implemented but only cover a small part of agriculture's total greenhouse gas emissions. The National Audit Office simultaneously assesses that the government's steering has not led to agriculture contributing to climate targets in an effective manner. The government agrees with some of the assessments and recommendations that the National Audit Office has made. Parliament referred the written statement to be filed, that is, closes the matter.
Counter-proposals
- The counter-proposal wants the government to develop a plan for agricultural climate transition in cooperation with farmers and actors from the food chain. (C, MP) — Reservation 3
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 fixed frameworks to take Sweden out of fossil dependence and points to agriculture's long-term sustainability as crucial for both ecosystems and the country's independence.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan demands fixed frameworks to take Sweden out of fossil dependence and points to agriculture's long-term sustainability as crucial for both ecosystems and the country's independence. Switching the fossil fuel subsidy for agricultural machinery to a green agriculture deduction and a bio-premium moves the steering instruments from fossil to renewable, in line with the plan's demand for rising emission costs. Investments in sustainable food production are moreover an explicit part of the plan's green transition.
Original (Swedish)
Planen kräver fasta ramar för att ta Sverige ur fossilberoendet och pekar ut jordbrukets långsiktiga hållbarhet som avgörande för både ekosystemen och landets självständighet. Att byta ut den fossila bränslesubventionen för jordbruksmaskiner mot ett grönt jordbruksavdrag och en biopremie flyttar styrmedlen från fossilt till förnybart, i linje med planens krav på stigande kostnader för utsläpp. Satsningar på hållbar livsmedelsproduktion är dessutom uttryckligen en del av planens gröna omställning.
- out of fossil dependencedecisive»Vi vill sätta fasta ramar för att ta Sverige ur fossilberoendet« (party programme ↗)“We want to set fixed frameworks to take Sweden out of fossil dependence”
- sustainable agriculture»Jordbrukets långsiktiga hållbarhet är viktig för både ekosystemen och Sveriges ekonomiska självständighet.« (party programme ↗)“Agriculture's long-term sustainability is important for both ecosystems and Sweden's economic independence.”
- sustainable food production»En annan viktig del i den gröna omställningen är satsningar på hållbar livsmedelsproduktion.« (2022 manifesto ↗)“Another important part of the green transition is investments in sustainable food production.”
- rising emission costs»Kostnaderna för utsläpp behöver öka långsiktigt på ett sätt som är tryggt och förutsägbart« (party programme ↗)“Costs for emissions need to increase long-term in a way that is safe and predictable”
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 wants to increase Swedish production of renewable fuels so that it becomes easier to refuel fossil-free, and the party programme requires an end to fossil dependence and that the polluter pays in full.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto wants to increase Swedish production of renewable fuels so that it becomes easier to refuel fossil-free, and the party programme requires an end to fossil dependence and that the polluter pays in full. The counter-proposal's green agriculture deduction and biofuel premium replace a fossil fuel subsidy and level out the price difference towards renewable, which is precisely such steering. Food production conditions do not speak against it.
Original (Swedish)
Valmanifestet vill öka den svenska produktionen av förnybara drivmedel så att det blir lättare att tanka fossilfritt, och partiprogrammet kräver stopp för det fossila beroendet och att förorenaren betalar fullt ut. Motförslagets gröna jordbruksavdrag och biopremie ersätter en fossil bränslesubvention och jämnar ut prisskillnaden mot förnybart, vilket är just en sådan styrning. Livsmedelsproduktionens villkor talar inte emot.
- more renewable fuelsdecisive»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.”
- end fossil dependence»Stopp för svenskt beroende av fossila bränslen från andra länder.« (party programme ↗)“Stop Swedish dependence on fossil fuels from other countries.”
- the polluter pays»Principen om att förorenaren betalar tillämpas fullt ut.« (party programme ↗)“The principle that the polluter pays is applied in full.”
- thriving agriculture»Livskraftig svensk livsmedelsproduktion som stärker landets självförsörjningsförmåga.« (party programme ↗)“Thriving Swedish food production that strengthens the country's self-sufficiency.”
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 explicitly requires that fossil subsidies be phased out and that agriculture is supported in the transition to fossil-free work machinery.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto explicitly requires that fossil subsidies be phased out and that agriculture is supported in the transition to fossil-free work machinery. The party programme establishes that agriculture shall be independent of fossil fuels and that public resources shall support farmers in the green transition. The counter-proposal's requirements for immediately replacing the diesel subsidy with a green agricultural deduction and introducing a biofuel premium are therefore precisely what the plan calls for.
Original (Swedish)
Valmanifestet kräver uttryckligen att fossila subventioner fasas ut och att jordbruket stöds i övergången till fossiloberoende arbetsmaskiner. Partiprogrammet slår fast att jordbruket ska vara oberoende av fossila bränslen och att offentliga resurser ska stödja bönder i den gröna omställningen. Motförslagets krav på att omgående ersätta dieselsubventionen med ett grönt jordbruksavdrag och införa en biopremie är därmed precis vad planen begär.
- phase out fossil subsidiesdecisive»fasa ut fossila subventioner.« (2022 manifesto ↗)“phase out fossil subsidies.”
- fossil-free work machinery»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 work machinery.”
- fossil-free agriculture»Jordbruket ska vara oberoende av fossila bränslen, kemiska bekämpningsmedel och konstgödsel.« (party programme ↗)“Agriculture shall be independent of fossil fuels, chemical pesticides and synthetic fertilizers.”
- public support for transition»Offentliga resurser ska stödja bönder i den gröna omställningen och stärka jordbrukets klimatresiliens.« (party programme ↗)“Public resources shall support farmers in the green transition and strengthen agriculture's climate resilience.”
The election manifesto explicitly requires a strong agricultural deduction and a biofuel premium that makes sustainable farming more profitable, and that the tax on biofuels be reduced to the maximum.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto explicitly requires a strong agricultural deduction and a biofuel premium that makes sustainable farming more profitable, and that the tax on biofuels be reduced to the maximum. The counter-proposal's demand for a green agricultural deduction linked to income tax and a biofuel premium that equalizes the price difference against fossil diesel is thus the plan's own reform. Green tax shift and many-fold increased biofuel production point in the same direction.
Original (Swedish)
Valmanifestet kräver uttryckligen ett kraftfullt jordbruksavdrag och en biodrivmedelspremie som gör det hållbara lantbruket mer lönsamt, och att skatten på biodrivmedel sänks maximalt. Motförslagets krav på ett grönt jordbruksavdrag kopplat till inkomstskatten och en biopremie som jämnar ut prisskillnaden mot fossil diesel är alltså planens egen reform. Grön skatteväxling och mångdubblad produktion av biobränslen pekar åt samma håll.
- agricultural deduction and biofuel premiumdecisive»En långsiktigt hållbar livsmedelsförsörjning med ökad försörjningstrygghet och ökad matproduktion kräver regelförenklingar och skattesänkningar, inklusive ett kraftfullt jordbruksavdrag och en biodrivmedelspremie som gör det hållbara lantbruket mer lönsamt.« (2022 manifesto ↗)“A long-term sustainable food supply with increased food security and increased food production requires regulatory simplifications and tax cuts, including a strong agricultural deduction and a biofuel premium that makes sustainable farming more profitable.”
- reduced tax on biofuels»Sänk skatten maximalt på biodrivmedel som blandas in i bensin och diesel.« (2022 manifesto ↗)“Reduce the tax to the maximum on biofuels that are blended into petrol and diesel.”
- many-fold increased biofuel production»Sveriges energioberoende måste stärkas, bland annat genom att mångdubbla produktionen av biobränslen och biogas.« (2022 manifesto ↗)“Sweden's energy independence must be strengthened, including by many-fold increasing the production of biofuels and biogas.”
- green tax shift»Grön skatteväxling ska uppmuntras« (party programme ↗)“Green tax shift should be encouraged”
The plan's decisive commitment is that subsidies, including tax breaks, to fossil fuels shall gradually be phased out and that fossil fuels shall be taxed more equitably, and it particularly points out subsidies to agriculture as something that needs to be phased out.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's decisive commitment is that subsidies, including tax breaks, to fossil fuels shall gradually be phased out and that fossil fuels shall be taxed more equitably, and it particularly points out subsidies to agriculture as something that needs to be phased out. Replacing today's fossil fuel subsidy for agricultural machinery with a green agricultural deduction thus aligns with the plan. However, the plan is skeptical toward new subsidies like the bio-premium, which limits the support.
Original (Swedish)
Planens avgörande åtagande är att subventioner, inklusive skattelättnader, till fossila bränslen successivt ska avskaffas och att fossilt bränsle ska beskattas mer likvärdigt, och den pekar särskilt ut subventioner till jordbruket som något som behöver fasas ut. Att ersätta dagens fossila bränslesubvention för jordbruksmaskiner med ett grönt jordbruksavdrag ligger därmed i linje med planen. Planen är dock skeptisk till nya bidrag som biopremien, vilket begränsar stödet.
- phased-out fossil subsidiesdecisive»Subventioner, inklusive skattelättnader och stöd, till fossila bränslen i Sverige såväl som globalt ska successivt avskaffas.« (2022 manifesto ↗)“Subsidies, including tax breaks and support, for fossil fuels in Sweden as well as globally shall gradually be phased out.”
- phased-out agricultural subsidies»subventioner till jordbruket eller för fossila drivmedel, behöver fasas ut för att senare« (party programme ↗)“subsidies to agriculture or for fossil fuels need to be phased out in order to later”
- equitable taxation of fossil fuels»successivt avskaffas och användningen av fossilt bränsle ska beskattas mer« (party programme ↗)“gradually phased out and the use of fossil fuels shall be taxed more”
- taxes over subsidies»Därför är vi för riktiga klimatskatter i stället för att göra klimatpolitiken till en tävling i högst bidrag och flest symbolskatter.« (2022 manifesto ↗)“That is why we are in favor of real climate taxes instead of turning climate policy into a competition for the highest subsidies and most symbolic taxes.”
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 wants to lower fuel prices primarily by reducing expensive biofuel blending and demands cost relief for Swedish agriculture to strengthen competitiveness and self-sufficiency.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto wants to lower fuel prices primarily by reducing expensive biofuel blending and demands cost relief for Swedish agriculture to strengthen competitiveness and self-sufficiency. Immediately removing today's fuel subsidy for farm machinery and instead introducing a bio premium goes in the opposite direction. The plan's requirement that renewable fuels are favored tax-wise, however, speaks partly for the counter-proposal.
Original (Swedish)
Valmanifestet vill sänka bränslepriserna främst genom minskad inblandning av dyrt biobränsle och kräver kostnadslättnader för svenskt lantbruk för att stärka konkurrenskraften och självförsörjningen. Att omgående ta bort dagens bränslesubvention för jordbruksmaskiner och i stället införa en biopremie går i motsatt riktning. Planens krav på att förnybara bränslen gynnas skattemässigt talar dock delvis för motförslaget.
- reduced biofuel blendingdecisive»Sänk bensin- och dieselpriserna rejält för alla, främst genom minskad inblandningen av dyrt biobränsle.« (2022 manifesto ↗)“Lower petrol and diesel prices significantly for everyone, primarily by reducing expensive biofuel blending.”
- cost relief for agriculture»Regeländringar och kostnadslättnader för svenskt lantbruk för att öka Sveriges självförsörjning och stärka lantbrukets konkurrenskraft.« (2022 manifesto ↗)“Regulatory changes and cost relief for Swedish agriculture to increase Sweden's self-sufficiency and strengthen agriculture's competitiveness.”
- equivalent competitive conditions»dessa näringar ges likvärdiga konkurrensvillkor gentemot andra länder.« (party programme ↗)“these sectors are given equivalent competitive conditions compared to other countries.”
- favor renewable fuels»Förnyelsebara bränslen måste skattemässigt gynnas.« (party programme ↗)“Renewable fuels must be favored tax-wise.”
The plan wants to improve conditions for agriculture by lowering taxes, which it has already begun to do on fuel, and through reduced regulatory red tape.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan wants to improve conditions for agriculture by lowering taxes, which it has already begun to do on fuel, and through reduced regulatory red tape. Immediately replacing today's fuel tax reduction for agricultural machinery with a new deduction and a bio-premium removes the support the plan values and adds new policy instruments. The plan also prioritizes increased domestic food production and self-sufficiency over new climate policy instruments for the sector.
Original (Swedish)
Planen vill förbättra villkoren för lantbruket genom att sänka skatterna, vilket den redan börjat göra på drivmedel, och genom minskat regelkrångel. Att omgående ersätta dagens bränsleskattenedsättning för jordbruksmaskiner med ett nytt avdrag och en biopremie tar bort det stöd planen värnar och lägger till nya styrmedel. Planen prioriterar dessutom ökad inhemsk livsmedelsproduktion och självförsörjning framför nya klimatstyrmedel för sektorn.
- lower taxes 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 the conditions for operating agriculture by lowering taxes, which we have already begun to do on fuel, and reduce regulatory red tape so that costs for administration go down.”
- increased food production»Stärka jordbruket för att öka den inhemska produktionen av livsmedel« (2022 manifesto ↗)“Strengthen agriculture to increase domestic food production”
- increased self-sufficiency»Det nya säkerhetsläget i Europa gör att vi som land måste minska vår sårbarhet och öka vår självförsörjningsgrad.« (2022 manifesto ↗)“The new security situation in Europe means that as a nation we must reduce our vulnerability and increase our self-sufficiency level.”
- lower fuel costs»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 everyday economy”
The plan explicitly requires lowered diesel tax for agriculture and forestry and increased competitiveness for Swedish agriculture.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan explicitly requires lowered diesel tax for agriculture and forestry and increased competitiveness for Swedish agriculture. The counter-proposal instead wants to immediately remove the reduction for agricultural machinery and replace it with a green deduction and biofuel premium, which contradicts the plan's commitment and risks making production more expensive. The plan also opposes expensive imported biofuels and requirements that make Swedish production more expensive without compensation.
Original (Swedish)
Planen kräver uttryckligen sänkt dieselskatt för jord- och skogsbruket och ökad konkurrenskraft för svenskt jordbruk. Motförslaget vill i stället omgående ta bort nedsättningen för jordbruksmaskiner och ersätta den med ett grönt avdrag och en biopremie, vilket går emot planens åtagande och riskerar att fördyra produktionen. Planen vänder sig också mot dyra importerade biodrivmedel och mot särkrav som gör svensk produktion dyrare utan kompensation.
- lowered 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 wage tax”
- agriculture's competitiveness»Öka det svenska jordbrukets konkurrenskraft och Sveriges självförsörjning av livsmedel« (2022 manifesto ↗)“Increase the competitiveness of Swedish agriculture and Sweden's self-sufficiency in food”
- no cost-increasing special requirements»Svenska särkrav för miljöskydd och djurvälfärd gör dessutom ofta inhemsk produktion dyrare än konkurrenternas utan att svenska lantbrukare kompenseras.« (2022 manifesto ↗)“Swedish special requirements for environmental protection and animal welfare also often make domestic production more expensive than competitors' without Swedish farmers being compensated.”
- less imported biofuels»Minska användningen av miljöskadliga och dyra biodrivmedel från utlandet« (2022 manifesto ↗)“Reduce the use of environmentally harmful and expensive biofuels from abroad”
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Sources and documents
- The committee report on riksdagen.se (2025/26:MJU21)
- Committee report full text (HD01MJU21)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2025/26:3914 — med anledning av skr. 2025/26:113 Riksrevisionens rapport om statens insatser för jordbrukets klimatomställning av Åsa Westlund m.fl. (S)
- Motion 2025/26:3915 — med anledning av skr. 2025/26:113 Riksrevisionens rapport om statens insatser för jordbrukets klimatomställning av Kajsa Fredholm m.fl. (V)
- Motion 2025/26:3916 — med anledning av skr. 2025/26:113 Riksrevisionens rapport om statens insatser för jordbrukets klimatomställning av Helena Lindahl m.fl. (C)
- Motion 2025/26:3917 — med anledning av skr. 2025/26:113 Riksrevisionens rapport om statens insatser för jordbrukets klimatomställning av Katarina Luhr m.fl. (MP)
- Regeringens skrivelse 2025/26:113 — Riksrevisionens rapport om statens insatser för jordbrukets klimatomställning
Source: The Swedish Parliament