2026-03-252025/26:SkU16 · p.16SkUTaxation
Other Matters Concerning Tax on Chemicals, etc.
Reviewing or abolishing the chemicals tax
What's at stake: The decision affects companies that import, receive or manufacture taxable electronics, as well as consumers, and matters for whether the tax helps reduce hazardous substances in the home and for the ability to steer toward more sustainable consumption and reuse.
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 chemicals tax, including on electronics, should be evaluated, revised or abolished, or whether its current design should be retained as is.
Yes Yes — the committee proposal
The committee notes that the Swedish Tax Agency and the Chemicals Agency have already evaluated the effects of the chemicals tax, leading to a simpler deduction system and clearer rules for used goods, which the committee has welcomed and endorsed. The committee has since repeatedly rejected motions calling for the tax to be evaluated, investigated, revised or abolished, or for other taxes to be steered toward sustainable consumption, and sees no reason to change its position, so the motions are rejected.
No No — the reservations
Reservation 23 (S, V)
S and V want the design of the chemicals tax on electronics to be reviewed to ensure it produces the desired effects. The reasoning is that the tax has existed since 2017 to reduce the presence of hazardous substances, such as flame retardants, in white goods and electronics, but an evaluation by the Swedish Tax Agency and the Chemicals Agency shows the tax has achieved neither its intended environmental effects nor cost-effectiveness.
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 23 by S, 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 0/19/0/3 | follows the plan | confidence: low | not addressed |
| S | No | No 0/92/0/14 | follows the plan | confidence: low | not addressed |
| MP | No | Yes 15/0/0/3 | departs from the plan | confidence: low | not addressed |
| C | No | Abstain 0/0/17/7 | departs from the plan | confidence: medium | not addressed |
| L | No | Yes 14/0/0/2 | departs from the plan | confidence: medium | not addressed |
| KD | No | Yes 17/0/0/2 | departs from the plan | confidence: medium | derived |
| M | No | Yes 59/0/0/9 | departs from the plan | confidence: medium | derived |
| SD | No | Yes 57/0/0/13 | departs from the plan | confidence: high | not addressed |
Committee proposal
The Riksdag rejects the motions 2025/26:48 by Nima Gholam Ali Pour (SD), 2025/26:2146 by Sten Bergheden (M), 2025/26:2823 by Stina Larsson et al. (C) motion 13, 2025/26:2829 by Larry Söder and Camilla Brodin (both KD), 2025/26:2939 by Marléne Lund Kopparklint (M), 2025/26:2988 by Marléne Lund Kopparklint (M), 2025/26:3198 by Mathias Bengtsson (KD), 2025/26:3553 by Niklas Karlsson et al. (S) motion 32 and 2025/26:3561 by Rickard Nordin and Niels Paarup-Petersen (both C) motion 13.
Original (Swedish)
Riksdagen avslår motionerna 2025/26:48 av Nima Gholam Ali Pour (SD), 2025/26:2146 av Sten Bergheden (M), 2025/26:2823 av Stina Larsson m.fl. (C) yrkande 13, 2025/26:2829 av Larry Söder och Camilla Brodin (båda KD), 2025/26:2939 av Marléne Lund Kopparklint (M), 2025/26:2988 av Marléne Lund Kopparklint (M), 2025/26:3198 av Mathias Bengtsson (KD), 2025/26:3553 av Niklas Karlsson m.fl. (S) yrkande 32 och 2025/26:3561 av Rickard Nordin och Niels Paarup-Petersen (båda C) yrkande 13.
Riksdag decision: The Riksdag said no to 103 proposals in motions from the ordinary motion period in 2025. The motions deal among other things with taxes on electricity, fuel, vehicles, aviation, alcohol, tobacco, and pesticides. The Riksdag refers among other things to ongoing work within the areas that the motions address as well as to the fact that the Riksdag has already taken a position on these matters.
Counter-proposals
- The counter-proposal wants the government to continue its advocacy with the EU to prolong the tax exemption for biogas. (S, V) — Reservation 23
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 states that taxes as policy instruments need to be designed wisely to have real effect, and that policy should be based on proposals that prove effective when implemented.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan states that taxes as policy instruments need to be designed wisely to have real effect, and that policy should be based on proposals that prove effective when implemented. Environmental goals must be monitored through rigorous legislation and practical work. A review of the chemical tax's design to ensure intended environmental effects is in line with this, but the plan does not address the tax and a review could also lead to weakening.
Original (Swedish)
Planen slår fast att skatter som styrmedel behöver utformas klokt för att få verklig effekt, och att politiken ska bygga på förslag som visar sig effektiva den dag de genomförs. Miljömålen ska följas upp med skarp lagstiftning och praktiskt arbete. En översyn av kemikalieskattens utformning för att säkerställa avsedda miljöeffekter ligger i linje med det, men planen berör inte skatten och en översyn kan också leda till försvagning.
- policy instruments must have real effectdecisive»tomställningen. De behöver utformas klokt för att få verklig effekt och« (party programme ↗)“situation. They need to be designed wisely to have real effect and”
- evidence-based policy»förslag som visar sig effektiva och rättvisa den dag de genomförs.« (party programme ↗)“proposals that prove effective and fair when implemented.”
- ambitious environmental goals»miljömål som följs upp med skarp lagstiftning och praktiskt arbete.« (party programme ↗)“environmental goals that are monitored with rigorous legislation and practical work.”
- circular material use»Återanvändning och återvinning av material behöver öka.« (2022 manifesto ↗)“Reuse and recycling of materials need to increase.”
The plan's goal is a toxin-free environment and that the principle that the polluter pays is applied fully; a policy tool that according to evaluation neither gives intended environmental effects nor is cost-effective does not meet that goal.
Plan documents: party programme
Reasoning and quotes
The plan's goal is a toxin-free environment and that the principle that the polluter pays is applied fully; a policy tool that according to evaluation neither gives intended environmental effects nor is cost-effective does not meet that goal. A review of the tax's design to ensure desired effects is therefore in line with the plan. However, the plan does not address the chemical tax, so the position is derived.
Original (Swedish)
Planens mål är en giftfri miljö och att principen om att förorenaren betalar tillämpas fullt ut; ett styrmedel som enligt utvärdering varken ger avsedda miljöeffekter eller är kostnadseffektivt uppfyller inte det målet. En översyn av skattens utformning för att säkra önskvärda effekter ligger därför i linje med planen. Planen behandlar dock inte kemikalieskatten, så ställningstagandet är härlett.
- toxin-free environmentdecisive»Giftfri miljö med ren luft och rent vatten i hela Sverige.« (party programme ↗)“Toxin-free environment with clean air and clean water throughout Sweden.”
- the polluter pays»Principen om att förorenaren betalar tillämpas fullt ut.« (party programme ↗)“The principle that the polluter pays is applied fully.”
- circular economy»Omställning till cirkulär ekonomi, för bättre användning av befintliga resurser.« (party programme ↗)“Transition to circular economy, for better use of existing resources.”
The plan requires that toxic substances be phased out immediately and that legislation against harmful substances be sharpened, with the precautionary principle as starting point.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan requires that toxic substances be phased out immediately and that legislation against harmful substances be sharpened, with the precautionary principle as starting point. A policy instrument that by evaluation neither delivers the intended environmental effect nor is cost-effective does not serve that goal, and a review of the tax's design to secure desired effects is therefore in the plan's direction. The plan does not comment on the chemical tax as such, so the conclusion is uncertain.
Original (Swedish)
Planen kräver att giftiga ämnen fasas ut omgående och att lagstiftningen mot skadliga ämnen skärps, med försiktighetsprincipen som utgångspunkt. Ett styrmedel som enligt utvärdering varken ger avsedd miljöeffekt eller är kostnadseffektivt tjänar inte det målet, och en översyn av skattens utformning för att säkra önskvärda effekter ligger därför i planens riktning. Planen uttalar sig inte om kemikalieskatten som sådan, varför slutsatsen är osäker.
- precautionary principle for chemicalsdecisive»Vi vill att försiktighetsprincipen ska tillämpas i synen på kemikalier, då det kan ta lång tid innan effekterna av en kemikalie märks i naturen eller på hälsan.« (party programme ↗)“We want the precautionary principle to be applied in our approach to chemicals, since it can take a long time before the effects of a chemical are noticed in nature or on health.”
- rapid phasing out of toxins»fasa ut giftiga ämnen omgående, speciellt från produkter för barn.« (2022 manifesto ↗)“phase out toxic substances immediately, especially from products for children.”
- bans ahead of ineffective policy instruments»Lagstiftningen mot spridning av föroreningar i miljön måste skärpas. Fler ämnen som riskerar att skada människor och natur ska förbjudas.« (party programme ↗)“Legislation against spread of pollution in the environment must be sharpened. More substances that risk harming people and nature shall be prohibited.”
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 leadership that prioritizes effective measures ahead of symbolic politics and states that the climate cannot wait for expensive and complicated regulations.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan requires leadership that prioritizes effective measures ahead of symbolic politics and states that the climate cannot wait for expensive and complicated regulations. A tax that according to evaluation has neither achieved intended environmental effects nor been cost-effective is just such a regulation that should be reviewed. Policy instruments should make it unprofitable to act as an environmental destroyer, not just cost money.
Original (Swedish)
Planen kräver ett ledarskap som prioriterar effektiva åtgärder framför symbolpolitik och slår fast att klimatet inte kan vänta på dyra och krångliga regelverk. En skatt som enligt utvärdering varken gett avsedda miljöeffekter eller varit kostnadseffektiv är just ett sådant regelverk som bör ses över. Styrmedel ska göra det olönsamt att agera miljöförstörande, inte bara kosta pengar.
- effective measures ahead of symbolic politicsdecisive»Ett ledarskap som prioriterar effektiva åtgärder framför symbolpolitik eller passivitet.« (2022 manifesto ↗)“Leadership that prioritizes effective measures ahead of symbolic politics or passivity.”
- no complicated regulations»Klimatet kan inte vänta på dyra och krångliga regelverk.« (2022 manifesto ↗)“The climate cannot wait for expensive and complicated regulations.”
- policy instruments should work right»Det ska alltid vara lönsamt att vara miljövårdande och olönsamt att agera miljöförstörande.« (party programme ↗)“It should always be profitable to be environmentally responsible and unprofitable to act as an environmental destroyer.”
- reduced tax burden»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“The total tax burden must come down next 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 plan measures environmental policy in actual effect and explicitly distances itself from measures that soothe the conscience instead of saving the environment.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan measures environmental policy in actual effect and explicitly distances itself from measures that soothe the conscience instead of saving the environment. A tax that according to evaluation has neither produced the intended environmental effects nor been cost-effective shall therefore be reviewed. The plan defends the chemical tax as a tool against dangerous substances, but therefore its design must work.
Original (Swedish)
Planen mäter miljöpolitiken i faktisk effekt och tar uttryckligen avstånd från åtgärder som dövar samveten i stället för att rädda miljön. En skatt som enligt utvärdering varken gett avsedda miljöeffekter eller varit kostnadseffektiv ska därför ses över. Planen försvarar kemikalieskatten som verktyg mot farliga ämnen, men just därför måste dess utformning fungera.
- effective, not symbolic environmental policydecisive»Liberal miljöpolitik tar avstånd från symbolpolitik och åtgärder som dövar samveten i stället för att rädda miljön.« (party programme ↗)“Liberal environmental policy distances itself from symbolic politics and measures that soothe the conscience instead of saving the environment.”
- measure effect, not tax level»Och nu behövs en klimatpolitik som inte mäts i hur många skatter som höjs eller hur mycket den kostar skattebetalarna utan i hur mycket den på riktigt får ner utsläppen.« (2022 manifesto ↗)“And now we need a climate policy that is not measured by how many taxes are raised or how much it costs taxpayers, but by how much it actually reduces emissions.”
- chemical tax against dangerous substances»Kemikalieskatt bidrar till att få bort farliga kemikalier.« (party programme ↗)“Chemical tax contributes to removing dangerous chemicals.”
- the precautionary principle»Kemikalielagstiftningen ska utgå från försiktighetsprincipen.« (party programme ↗)“Chemical legislation shall be based on the precautionary principle.”
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 says that economic instruments shall be used to create incentives to act in an environmentally friendly manner and that evaluation and cost tracking are important political tasks.
Plan documents: party programme
Reasoning and quotes
The plan says that economic instruments shall be used to create incentives to act in an environmentally friendly manner and that evaluation and cost tracking are important political tasks. A tax that according to evaluation has neither given environmental effect nor been cost-effective should therefore be reviewed, in line with that complex rules should be counteracted. The substitution principle argues for steering away from dangerous substances, but not for an ineffective instrument.
Original (Swedish)
Planen säger att ekonomiska styrmedel ska användas för att skapa motiv att agera miljövänligt och att utvärdering och kostnadsuppföljning är viktiga politiska uppgifter. En skatt som enligt utvärdering varken gett miljöeffekt eller varit kostnadseffektiv bör därför ses över, i linje med att krångliga regler ska motverkas. Substitutionsprincipen talar för styrning bort från farliga ämnen, men inte för ett verkningslöst instrument.
- monitoring of instrumentsdecisive»kostnadsuppföljning och kvalitetskontroll är därför viktiga politiska uppgifter« (party programme ↗)“cost tracking and quality control are therefore important political tasks”
- effective environmental instruments»Ekonomiska styrmedel och stöd ska användas för att skapa« (party programme ↗)“Economic instruments and support shall be used to create”
- counteract complex rules»Byråkrati och krångliga regler ska« (party programme ↗)“Bureaucracy and complex rules shall”
- the substitution principle»Substitutionsprincipen, som innebär att mindre farliga ämnen« (party programme ↗)“The substitution principle, which means that less dangerous substances”
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 stop the tax shock of 46 raised taxes that complicate and make daily life more expensive, and requires that science and facts shall be leading in environmental policy.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan wants to stop the tax shock of 46 raised taxes that complicate and make daily life more expensive, and requires that science and facts shall be leading in environmental policy. A tax that in evaluation has delivered neither its intended environmental effects nor been cost-effective is precisely such a tax the plan wants to review. Reviewing the design of the chemicals tax thereby aligns with the plan's commitments to fewer complicated taxes and effective environmental policy.
Original (Swedish)
Planen vill stoppa den skattechock av 46 höjda skatter som krånglar till och fördyrar vardagen, och kräver att vetenskap och fakta ska vara ledande i miljöpolitiken. En skatt som enligt utvärdering varken gett avsedda miljöeffekter eller varit kostnadseffektiv är precis en sådan skatt planen vill se över. Att se över kemikalieskattens utformning ligger därför i linje med planens åtaganden om färre krångliga skatter och effektiv miljöpolitik.
- fewer complicated taxesdecisive»Under de senaste åtta åren har regeringen höjt 46 skatter, som krånglar till och fördyrar vardagen för både företagare och konsumenter.« (2022 manifesto ↗)“Over the past eight years the government has raised 46 taxes, which complicate and make daily life more expensive for both business owners and consumers.”
- evidence-based environmental policyweak support»Vetenskap och fakta ska vara ledande i klimat- och miljöpolitiken.« (party programme ↗)“Science and facts shall be leading in climate and environment policy.”
- reduced red tape»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove a third of businesses' administration costs and a third of red tape”
- no to ineffective symbol politics»Klimatpolitiken får aldrig reduceras till dyrbar symbolpolitik eller snäv klimatnationalism.« (party programme ↗)“Climate policy must never be reduced to expensive symbol politics or narrow climate nationalism.”
flags: citat_svagt
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 environmental line is to seek the measures that deliver the most environment per krona and that policy shall be tuned to research and be based on facts.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan's environmental line is to seek the measures that deliver the most environment per krona and that policy shall be tuned to research and be based on facts. A tax that according to evaluation has delivered neither intended environmental effect nor been cost-effective shall therefore be reviewed. The plan also requires that existing rules are reviewed and that every public measure shows clear results.
Original (Swedish)
Planens miljölinje är att söka de åtgärder som ger mest miljö per krona och att politiken ska stämmas av mot forskningen och bygga på fakta. En skatt som enligt utvärdering varken gett avsedd miljöeffekt eller varit kostnadseffektiv ska därför ses över. Planen kräver också att befintliga regler ses över och att varje offentlig åtgärd visar tydliga resultat.
- most environment per kronadecisive»Sträva efter miljöeffektivitet och hitta de åtgärder som ger mest miljö per krona« (2022 manifesto ↗)“Strive for environmental efficiency and find the measures that deliver the most environment per krona”
- evidence-based environmental policy»Miljöpolitiken måste alltid stämmas av mot nya rön i forskningen och baseras på fakta framför känslor.« (2022 manifesto ↗)“Environmental policy must always be tuned to new findings in research and based on facts ahead of feelings.”
- review of regulations»Nya regler ska vara kostnadseffektiva och befintliga regler behöver ses över.« (2022 manifesto ↗)“New rules shall be cost-effective and existing rules need to be reviewed.”
- results requirements»Begära tydliga resultat för varje offentlig satsning« (2022 manifesto ↗)“Demand clear results for every public initiative”
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 (2025/26:SkU16)
- Committee report full text (HD01SkU16)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2025/26:1141 — Mer solenergi av Martina Johansson (C)
- Motion 2025/26:1253 — Rättvisare avgifter för tung trafik på svenska vägar av Denis Begic (S)
- Motion 2025/26:133 — Befrielse av fordonsskatt för familjer med tre barn av Josef Fransson (SD)
- Motion 2025/26:154 — Sänkt fordonsskatt på dieseldrivna personbilar och lätta lastbilar av Eric Palmqvist (SD)
- Motion 2025/26:1842 — Förtydligande av punktskatten på bekämpningsmedel av Monica Haider (S)
- Motion 2025/26:1859 — Hänsyn till medicinska behov i omställningen av fordonsflottan av Hanna Westerén (S)
- Motion 2025/26:1872 — Rättvisa villkor för energikooperativ av Tomas Kronståhl m.fl. (S)
- Motion 2025/26:189 — Antibiotikaskatt för att förebygga antibiotikaresistens av Annika Hirvonen m.fl. (MP)
- Motion 2025/26:194 — Avskaffande av malus i fordonsskatten av Rashid Farivar m.fl. (SD)
- Motion 2025/26:1997 — Borttagen skatt på bekämpningsmedel av Sten Bergheden (M)
- Motion 2025/26:2065 — Införande av en ny Lidingöregel av Kerstin Lundgren och Anna Lasses (båda C)
- Motion 2025/26:2146 — Översyn och utvärdering av kemikalieskatten av Sten Bergheden (M)
- Motion 2025/26:2191 — Återbetalning av fordonsskatt av Ann-Sofie Lifvenhage (M)
- Motion 2025/26:2425 — Beskattning av snus av Oliver Rosengren (M)
- Motion 2025/26:2466 — Ett fritt och konkurrenskraftigt jordbruk av John E Weinerhall (M)
- Motion 2025/26:2683 — Producentavgift på sockersötad dryck av Magnus Manhammar och Mats Wiking (båda S)
- Motion 2025/26:2699 — Sockersötade dryckers påverkan på folkhälsan av Per-Arne Håkansson (S)
- Motion 2025/26:2780 — Transporteffektivt och hållbart samhälle av Nooshi Dadgostar m.fl. (V)
- Motion 2025/26:2783 — Ett rättvist skattesystem av Ilona Szatmári Waldau m.fl. (V)
- Motion 2025/26:2784 — Biologisk mångfald av Nooshi Dadgostar m.fl. (V)
Source: The Swedish Parliament