Exemptions for services within independent groups and rental of real estate

The plan pushes for conditions that secure independence for associational life and popular education, which speaks for that VAT rules should not force non-profit organizations to pay back large amounts. Low VAT on residential rent is also in line with the plan's demands for reduced rent and prioritized rental apartments. The plan does not however address the technical design of the VAT system, so the assessment rests on derivation.

• strong associational lifedecisive»Vi driver på för villkor som säkrar en stark« (party programme ↗)“We push for conditions that secure a strong”
• value study associations»Därför behöver vi också värna studieförbundens ställning.« (2022 manifesto ↗)“Therefore we also need to value study associations' position.”
• reduced rent»Vänsterpartiets nästa steg handlar om en politik för massivt bostadsbyggande, klimatsmarta renoveringar och sänkta hyror som går hand i hand med den gröna omställningen.« (2022 manifesto ↗)“The Left Party's next step is a policy for massive housing construction, climate-smart renovations and reduced rent that goes hand in hand with the green transition.”
• rental apartments with reasonable rent»Vi vill prioritera att bygga hyresrätter med rimliga« (party programme ↗)“We want to prioritize building rental apartments with reasonable”

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 vital popular movements and sees associational life as democratic education, which suggests that VAT rules that force non-profit associations to pay back large amounts should be reviewed. An active and social housing policy also underlies the wish for better conditions on the rental market. At the same time the plan binds the party to broad tax bases, which makes support for new VAT exemptions uncertain.

• vital popular movementsdecisive»Livskraftiga folkrörelser för att hålla ihop samhället.« (party programme ↗)“Vital popular movements to hold society together.”
• the associational life's role in democracy»Ett rikt föreningsliv bidrar till demokratisk skolning.« (party programme ↗)“A rich associational life contributes to democratic education.”
• active housing policy»Aktiv och social bostadspolitik.« (party programme ↗)“Active and social housing policy.”
• broad tax bases»Robust, hållbart och rättvist skattesystem med breda skattebaser som ger ökat utrymme« (party programme ↗)“A robust, sustainable and fair tax system with broad tax bases that provide increased scope”

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 states that civil society should receive support from the public and that support and conditions must be long-term and clear, which speaks against nonprofits being hit by unforeseen VAT reclaim demands. It also wants state rules to facilitate housing with reasonable rents. A broader review of VAT rules in these two respects therefore aligns with the plan.

• predictable conditions for associationsdecisive»Stöd och villkor för civilsamhället måste vara långsiktiga och tydliga.« (party programme ↗)“Support and conditions for civil society must be long-term and clear.”
• public support for civil society»Civilsamhället stöds ekonomiskt genom medlemskap och gåvor, men ska också få stöd från det offentliga.« (party programme ↗)“Civil society is supported economically through membership and donations, but should also receive support from the public.”
• facilitate civil associations»Vi vill att fler människor ska ha möjlighet att lägga tid och engagemang på att organisera sig.« (party programme ↗)“We want more people to have the opportunity to spend time and commitment on organizing themselves.”
• reasonable rents»Statliga stöd ska underlätta byggandet av bostäder med rimliga hyror,« (party programme ↗)“State support should facilitate the construction of housing with reasonable rents,”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The plan establishes that civil society is a fundamental part of democracy and that policy should tax it as little as possible, while no tax increases that make housing more expensive shall be implemented. To review the internal VAT that forces non-profit associations to refund large amounts, and to test a low VAT rate on rental housing, aligns with both these commitments. The plan does not take a position on the individual VAT exemptions, so the conclusion is derived.

• low taxation of civil societydecisive»beskatta det så lite som möjligt.« (party programme ↗)“tax it as little as possible.”
• civil society's value»Det civila samhället, människornas frivilliga organisering, är en fundamental del av varje väl fungerande demokrati och välfärdsstat.« (party programme ↗)“Civil society, people's voluntary organization, is a fundamental part of every well-functioning democracy and welfare state.”
• no housing-increasing taxes»Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“We shall not participate in any tax increases that harm jobs, personal savings or make housing more expensive.”
• functioning housing market»En förutsättning för utveckling är att det finns tillräckligt med bostäder i hela landet.« (party programme ↗)“A prerequisite for development is that there are sufficient housing in the entire country.”

The plan wants to continue improving civil society's financing and give civil society good conditions, which argues for reviewing VAT rules that force voluntary associations to repay large amounts. It also requires reduced administrative burden. At the same time, the plan wants to shift from lowered taxes to raised consumption taxes, which makes a low VAT rate on housing rental harder to reconcile with the line, and support thus becomes weak.

• better conditions for civil societydecisive»Vi vill fortsätta förbättra civilsamhällets finansiering genom både bredare skatteavdrag för gåvor och långsiktiga statsbidrag.« (2022 manifesto ↗)“We want to continue improving civil society's financing through both broader tax deductions for donations and long-term state grants.”
• good conditions for associations»Politiken ska bidra till att det civila samhället ges goda förutsättningar.« (party programme ↗)“Policy shall contribute to giving civil society good conditions.”
• reduced administrative burden»Regelbördan för små företag ska minska, genom ansträngningar på både kommunal, statlig och europeisk nivå, och offentliga beslut analyseras ur småföretagarperspektiv.« (party programme ↗)“Regulatory burden for small enterprises shall decrease, through efforts at both municipal, state and European level, and public decisions are analysed from a small business perspective.”
• raised consumption taxes»Sänkta skatter ska växlas mot höjda konsumtionsskatter och miljöskatter.« (party programme ↗)“Lowered taxes shall be exchanged for raised consumption taxes and environmental 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 plan wants voluntary organisations to be prioritised over commercial interests and that donations to voluntary organisations are tax exempt; that internal VAT forces organisations to return large amounts goes against that line. The plan itself also opens for exceptions from the general VAT level and wants to achieve a functioning housing market. A broader review of VAT on these points is therefore supported by the plan.

• voluntary organisations prioritiseddecisive»Ideell verksamhet ska prioriteras framför kommersiella intressen vid utformningen av« (party programme ↗)“Voluntary organisations shall be prioritised over commercial interests in the design of”
• tax relief for non-profit sector»Gåvor till ideella organisationer bör vara« (party programme ↗)“Donations to voluntary organisations should be”
• exceptions possible at high VAT level»Nivån på mervärdesskatten bör i princip vara generell. En hög generell nivå på momssatsen« (party programme ↗)“The level of value-added tax should in principle be general. A high general level of VAT rate”
• functioning housing market»Sverige får till stånd en fungerande bostadsmarknad. I det arbetet ingår att hyresreglering« (party programme ↗)“Sweden achieves a functioning housing market. In that work, housing regulation is”

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 counter-proposal wants to look over VAT rules so that non-profit organizations are not hit by internal VAT and so that the rental market gets better conditions. The plan commits to sharply reducing red tape and administration costs and states that more tax is no solution in a country with the world's highest tax burden. It also wants to improve conditions on the rental market, which is close to the counter-proposal's purpose, although the VAT question is not directly addressed.

• reduced administrative burdendecisive»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove one third of companies' administration costs and one third of bureaucratic red tape”
• no raised tax collection(2022 manifesto)
• better conditions on rental market»Möjliggöra mer rättvisa hyror genom att potentiella hyresgästers värdering av boendet ges större vikt« (2022 manifesto ↗)“Enable fairer rents by giving potential tenants' valuation of the housing greater weight”

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 does not address VAT rules, but wishes to promote civic organizations and slow rising housing costs. A review that frees voluntary organizations from burdensome internal VAT and gives lower VAT on housing rent serves both these commitments. The plan's general requirement for regulatory simplification also supports a broader review of the VAT system.

• promote civic organizationsdecisive»Samhället bör i större utsträckning tillgodose behovet av idrottsanläggningar, främja föreningslivet och underlätta elitklubbar att bedriva verksamhet på en nivå som mäter sig i internationell konkurrens.« (2022 manifesto ↗)“Society should to a greater extent meet the need for sports facilities, promote civic organizations and facilitate elite clubs to conduct operations at a level that compares in international competition.”
• lower housing costs»Åtgärder behöver också vidtas för att bromsa de skenande boendekostnaderna så att fler har råd till ett hem.« (2022 manifesto ↗)“Measures also need to be taken to slow rising housing costs so more people can afford a home.”
• reduced administrative burden»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and reduce small businesses' administrative burden”

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.