2022-12-212022/23:SkU9 · p.2SkUTaxation
The purpose of the temporary tax
Purpose of the temporary windfall tax: an exemption for renewable fuels?
What's at stake: The decision affects how the temporary tax hits energy companies during the energy crisis and whether the tax risks discouraging investment in renewable energy, with implications for electricity prices for households and businesses and for Sweden's climate efforts.
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 renewable fuels should be exempted from the temporary tax on extraordinary profits, or whether the tax should cover the entire fossil-sector business without such an exemption.
Yes Yes — the committee proposal
The committee rejects the motion, noting that the tax mainly hits companies operating in the fossil sector and that the EU regulation makes no distinction between renewable and fossil energy sources, so an exemption for renewable fuels would not be compatible with the regulation.
No No — the reservations
Reservation 1 (C, MP)
The dissenters want the government to ensure that renewable fuels are exempted from the tax base, arguing that a tax meant to target fossil profits otherwise also hits renewable operations, which they say undermines climate goals.
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 1 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 17/0/0/7 | departs from the plan | confidence: high | not addressed |
| S | No | Yes 90/0/0/17 | departs from the plan | confidence: medium | not addressed |
| MP | No | No 0/13/0/5 | follows the plan | confidence: medium | derived |
| C | No | No 0/19/0/5 | follows the plan | confidence: high | explicit |
| L | No | Yes 10/0/0/6 | departs from the plan | confidence: medium | derived |
| KD | No | Yes 15/0/0/4 | departs from the plan | confidence: medium | derived |
| M | No | Yes 56/0/0/12 | departs from the plan | confidence: medium | derived |
| SD | No | Yes 62/0/0/11 | departs from the plan | confidence: low | not addressed |
Committee proposal
Parliament rejects motion 2022/23:2297 by Helena Lindahl et al. (C).
Original (Swedish)
Riksdagen avslår motion 2022/23:2297 av Helena Lindahl m.fl. (C).
Riksdag decision: To handle the rapidly rising energy prices, the EU has decided on a so-called solidarity contribution. The idea is that companies within the union that deal with fossil fuels and make large profits shall pay a solidarity contribution. The money shall be used by the member states to be able to pay out financial support to individuals and companies that have been severely affected by high energy prices. In Sweden, the government proposes a temporary tax on extraordinary profits for certain companies in the fossil fuel sector. The temporary tax shall correspond to the EU's solidarity contribution and shall be levied during 2023. Parliament approved the government's proposal on a temporary tax that shall alleviate the consequences of high energy prices. The temporary law comes into force on 1 January 2023.
Counter-proposals
- The counter-proposal wants extraordinary measures to be implemented to address the energy crisis in Europe. (C, MP) — Reservation 1
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 core commitment is that money should be transferred from polluting companies to environmentally and climate-friendly production, and that the state should invest in renewable energy in a climate emergency.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan's core commitment is that money should be transferred from polluting companies to environmentally and climate-friendly production, and that the state should invest in renewable energy in a climate emergency. A tax that also affects renewable production goes against this. The plan therefore argues for exempting renewable fuels from the tax base.
Original (Swedish)
Planens bärande åtagande är att pengar ska föras över från företag som smutsar ner till miljö- och klimatvänlig produktion, och att staten ska satsa på förnybar energi i ett klimatnödläge. En skatt som också träffar förnybar produktion går tvärs emot detta. Planen talar därför för att undanta förnybara bränslen från skatteunderlaget.
- tax the dirty, favor the renewabledecisive»Vänsterpartiet föreslår en grön omställningsfond där staten använder sina ekonomiska muskler och där pengar förs över från företag som smutsar ner till miljö- och klimatvänlig produktion.« (2022 manifesto ↗)“The Left Party proposes a green transition fund where the state uses its economic muscle and money is transferred from companies that pollute to environmentally and climate-friendly production.”
- investments in renewable energy»därför behöver staten gå in med satsningar på förnybar energi« (2022 manifesto ↗)“therefore, the state needs to make investments in renewable energy”
- climate emergency»Vi befinner oss i ett klimatnödläge.« (2022 manifesto ↗)“We are in a climate emergency.”
- capital must contribute to the transition»Det är hög tid att de få som har stora kapitaltillgångar bidrar mer till omställningen.« (2022 manifesto ↗)“It is high time that the few who have large capital resources contribute more to the transition.”
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 explicitly wants to increase Swedish production of renewable fuels and drives the principle that the polluter pays.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan explicitly wants to increase Swedish production of renewable fuels and drives the principle that the polluter pays. A tax intended to hit fossil excess profits but also burdens renewable production works against the plan's goal of a fossil-free welfare nation. Therefore the demand to exempt renewable fuels from the tax base is supported.
Original (Swedish)
Planen vill uttryckligen öka den svenska produktionen av förnybara drivmedel och driver principen att förorenaren betalar. En skatt som är tänkt att träffa fossila övervinster men även belastar förnybar produktion motverkar planens mål om en fossilfri välfärdsnation. Därför stöds kravet på att förnybara bränslen undantas från skatteunderlaget.
- increase 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.”
- fossil-freedom as goal»Sverige ska bli världens första fossilfria välfärdsnation.« (2022 manifesto ↗)“Sweden shall become the world's first fossil-free welfare nation.”
- the polluter pays»Vi ska verka för att ett globalt koldioxidpris införs med principen att förorenaren betalar.« (2022 manifesto ↗)“We shall work for a global carbon price to be introduced with the principle that the polluter pays.”
- accelerate the transition»Genom statliga investeringar kan vi öka takten i industrins omställning och underlätta ett klimatsmart liv.« (2022 manifesto ↗)“Through state investments we can increase the pace of industry's transition and make climate-smart living easier.”
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 guiding principle for policy instruments is that environmentally friendly alternatives should become cheaper and environmentally harmful ones more expensive, and it wants to completely remove the energy tax for companies that produce their own electricity and invest heavily in renewables.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan's guiding principle for policy instruments is that environmentally friendly alternatives should become cheaper and environmentally harmful ones more expensive, and it wants to completely remove the energy tax for companies that produce their own electricity and invest heavily in renewables. A temporary tax that also affects renewable production contradicts this. The plan therefore supports the requirement that renewable fuels be exempted from the tax base.
Original (Swedish)
Planens bärande princip för styrmedel är att miljövänliga alternativ ska bli billigare och de miljöskadliga dyrare, och den vill helt ta bort energiskatten för företag som producerar egen el samt storsatsa på förnybart. En tillfällig skatt som också träffar förnybar produktion går tvärs emot detta. Planen stöder därför kravet att förnybara bränslen undantas från skatteunderlaget.
- renewable cheaper, fossil more expensivedecisive»miljövänliga alternativ billigare och de miljöskadliga dyrare att använda.« (party programme ↗)“environmentally friendly alternatives cheaper and more environmentally harmful ones more expensive to use.”
- lower tax on renewable electricity»helt ta bort energiskatten för företag som producerar el för eget bruk.« (2022 manifesto ↗)“completely remove the energy tax for companies that produce electricity for their own use.”
- tax aimed at fossil»fasa ut fossila subventioner.« (2022 manifesto ↗)“phase out harmful subsidies.”
- expanded renewable production»storsatsa på solceller och solvärme.« (2022 manifesto ↗)“invest heavily in solar cells and solar heating.”
The plan wants to reduce the tax maximally on biofuels and multiply the production of biofuels and biogas to strengthen energy independence.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan wants to reduce the tax maximally on biofuels and multiply the production of biofuels and biogas to strengthen energy independence. A tax that also affects renewable production goes directly against this, and the plan establishes that it should be profitable to be environmentally responsible and unprofitable to destroy the environment. The plan therefore supports the requirement to exempt renewable fuels.
Original (Swedish)
Planen vill sänka skatten maximalt på biodrivmedel och mångdubbla produktionen av biobränslen och biogas för att stärka energioberoendet. En skatt som också träffar förnybar produktion går rakt emot detta, och planen slår fast att det ska vara lönsamt att vara miljövårdande och olönsamt att förstöra miljön. Planen stöder därför kravet på att förnybara bränslen undantas.
- reduced tax on biofuelsdecisive»Sänk skatten maximalt på biodrivmedel som blandas in i bensin och diesel. Det skulle sänka bilisternas kostnader, gynna klimatet, skapa jobb och minska Sveriges oljeberoende.« (2022 manifesto ↗)“Reduce the tax maximally on biofuels blended into petrol and diesel. This would reduce motorists' costs, benefit the climate, create jobs and reduce Sweden's oil dependence.”
- multiplied biofuels»Sveriges energioberoende måste stärkas, bland annat genom att mångdubbla produktionen av biobränslen och biogas.« (2022 manifesto ↗)“Sweden's energy independence must be strengthened, among other things by multiplying the production of biofuels and biogas.”
- profitable to be environmentally responsible»Det ska alltid vara lönsamt att vara miljövårdande och olönsamt att agera miljöförstörande.« (party programme ↗)“It shall always be profitable to be environmentally responsible and unprofitable to act in an environmentally destructive manner.”
- no job-damaging tax increases»Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“We will not participate in any tax increases that damage jobs, personal savings or make housing more expensive.”
The plan's principle is that it is the polluter – nobody else – who shall pay, and that support and tax reductions for fossil fuels shall be abolished.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's principle is that it is the polluter – nobody else – who shall pay, and that support and tax reductions for fossil fuels shall be abolished. A temporary tax intended to hit fossil profits but also burdens renewable activity contradicts that principle. The plan moreover wants the blending of fossil-free fuels to continue and sees biofuels as part of the transition.
Original (Swedish)
Planens princip är att det är den som förorenar – ingen annan – som ska betala, och att stöd och skattelättnader till fossila bränslen ska avskaffas. En tillfällig skatt som är tänkt att träffa fossila vinster men även belastar förnybar verksamhet strider mot den principen. Planen vill dessutom att inblandningen av fossilfria bränslen fortsätter och ser biobränslen som en del av omställningen.
- polluter paysdecisive»Det är den som förorenar – ingen annan – som ska betala.« (2022 manifesto ↗)“It is the polluter – nobody else – who shall pay.”
- away with fossil reductions»Subventioner, inklusive skattelättnader och stöd, till fossila bränslen i Sverige såväl som globalt ska successivt avskaffas.« (2022 manifesto ↗)“Subsidies, including tax reductions and support, for fossil fuels in Sweden as well as globally shall gradually be abolished.”
- promote fossil-free fuels»Fler ska välja elbilen och en inblandning av fossilfria bränslen ska fortsätta.« (2022 manifesto ↗)“More shall choose the electric car and a blending of fossil-free fuels shall continue.”
- biofuels in transition»Biobränsle kan bidra till energiomställningen mot mindre klimatpåverkan.« (party programme ↗)“Biofuel can contribute to energy transition towards lower climate impact.”
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 ensure that renewable fuels are exempted from the base for the temporary tax, because a tax aimed at fossil fuel profits would otherwise affect renewable operations.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The counter-proposal wants to ensure that renewable fuels are exempted from the base for the temporary tax, because a tax aimed at fossil fuel profits would otherwise affect renewable operations. The party programme's energy policy is built on the fact that domestic renewable energy sources and fuels should constitute a growing base and that domestic production should be stimulated, and economic incentives should create motives to act in an environmentally friendly manner. The plan therefore supports an exemption, even though the election manifesto is critical of expensive biofuel blending.
Original (Swedish)
Motförslaget vill säkerställa att förnybara bränslen undantas från underlaget för den tillfälliga skatten, eftersom en skatt riktad mot fossila vinster annars träffar förnybar verksamhet. Principprogrammets energipolitik bygger på att inhemska förnybara energikällor och bränslen ska utgöra en växande bas och att inhemsk produktion ska stimuleras, och styrmedlen ska skapa ekonomiska motiv att agera miljövänligt. Planen talar därför för ett undantag, även om valmanifestet är kritiskt till dyr biobränsleinblandning.
- renewable as growing basedecisive»Sveriges energiförsörjning ska tryggas genom en långsiktig energipolitik med fasta spelregler, där inhemska förnybara energikällor och bränslen utgör en växande bas.« (party programme ↗)“Sweden's energy supply shall be secured through a long-term energy policy with fixed rules, where domestic renewable energy sources and fuels constitute a growing base.”
- stimulate domestic production»Inhemsk produktion ska stimuleras.« (party programme ↗)“Domestic production shall be stimulated.”
- economic incentives for environmental action»att skapa ekonomiska motiv att agera miljövänligt för såväl konsumenter som producenter.« (party programme ↗)“to create economic incentives to act in an environmentally friendly manner for both consumers and producers.”
- criticism of expensive biofuel blending»Sänk bensin- och dieselpriserna rejält för alla, främst genom minskad inblandningen av dyrt biobränsle.« (2022 manifesto ↗)“Lower petrol and diesel prices substantially for everyone, primarily by reducing the blending of expensive biofuel.”
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 energy policy goal shifts from renewable to fossil-free, and the party wants to invest in the production of biofuels while not raising overall taxes.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan's energy policy goal shifts from renewable to fossil-free, and the party wants to invest in the production of biofuels while not raising overall taxes. A temporary tax intended to hit fossil profits but in practice also burdens renewable production works against these commitments. The requirement to exempt renewable fuels from the tax base is therefore supported.
Original (Swedish)
Planens energipolitiska mål byts från förnybart till fossilfritt, och partiet vill satsa på tillverkning av biodrivmedel samtidigt som de samlade skatterna inte ska höjas. En tillfällig skatt som är tänkt att träffa fossila vinster men i praktiken också belastar förnybar produktion motverkar dessa åtaganden. Kravet på att undanta förnybara bränslen från skatteunderlaget stöds därför.
- fossil-free energy productiondecisive»Ändra det energipolitiska målet från 100 procent förnybart till 100 procent fossilfritt« (2022 manifesto ↗)“Change the energy policy goal from 100 per cent renewable to 100 per cent fossil-free”
- investment in biofuels»Satsa på tillverkning av biodrivmedel« (2022 manifesto ↗)“Invest in the production of biofuels”
- tax rise freeze»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax rise freeze during the coming term of office that means overall taxes do not rise”
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 renewable fuels to be exempted from the base for the temporary tax, so that a tax aimed at fossil profits does not hit renewable production.
Plan documents: 2022 manifesto
Reasoning and quotes
The counter-proposal wants renewable fuels to be exempted from the base for the temporary tax, so that a tax aimed at fossil profits does not hit renewable production. The plan wants to promote Swedish biofuel production and maintains that taxes should not hinder Swedish companies in competition. The plan is at the same time critical of expensive and imported biofuels, and does not take a position on precisely this temporary tax.
Original (Swedish)
Motförslaget vill att förnybara bränslen undantas från underlaget för den tillfälliga skatten, så att en skatt riktad mot fossila vinster inte träffar förnybar produktion. Planen vill främja svensk biobränsleproduktion och håller fast vid att skatter inte ska hämma svenska företag i konkurrensen. Planen är samtidigt kritisk mot dyra och importerade biodrivmedel, och tar inte ställning till just den tillfälliga skatten.
- promote Swedish biofuel productiondecisive»Främja svensk biobränsleproduktion« (2022 manifesto ↗)“Promote Swedish biofuel production”
- taxes that do not hinder companies»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that do not hinder Swedish companies in international competition”
- better-designed taxes»Sänkta eller bättre utformade skatter kommer i många fall att på sikt öka skatteintäkterna eftersom en sådan politik leder till ökad tillväxt.« (2022 manifesto ↗)“Lowered or better-designed taxes will in many cases in the long term increase tax revenues since such policy leads to increased growth.”
- criticism of imported biofuels»Minska användningen av miljöskadliga och dyra biodrivmedel från utlandet« (2022 manifesto ↗)“Reduce the use of environmentally harmful and expensive imported biofuels”
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:SkU9)
- Committee report full text (HA01SkU9)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2022/23:2297 — med anledning av prop. 2022/23:20 En tillfällig skatt på extraordinära vinster för vissa företag under 2023 av Helena Lindahl m.fl. (C)
- Proposition 2022/23:20 — En tillfällig skatt på extraordinära vinster för vissa företag under 2023
Source: The Swedish Parliament