2023-04-202022/23:SkU14 · p.9SkUTaxation

Other environmental taxes

Tax on chemicals, pesticides, and plastic carrier bags

What's at stake: The outcome affects prices for consumers of electronics and plastic bags, and the competitiveness of Swedish businesses competing with foreign sellers, while also concerning policy tools against hazardous chemicals and littering.

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 tax on chemicals in home electronics and on plastic carrier bags should be reviewed or scrapped to ease the burden on businesses and consumers, and whether a new tax on pesticides should be introduced, or whether the existing taxes should stand because they are judged to deliver environmental benefit and have already been reviewed or are under preparation.

Yes Yes — the committee proposal

The committee notes that the chemical tax has recently been made simpler and clearer following a review, that the question of a tax on pesticides has already been investigated and is being prepared within government offices, and that the tax on plastic carrier bags has had a clear effect through reduced sales of plastic bags, and therefore rejects the motions calling for these taxes to be scrapped or changed.

No No — the reservations

Reservation 18 (SD)

The reservation argues that the tax on home electronics is hard to justify on environmental grounds and mainly functions as a punitive tax that benefits foreign competitors, and wants the government to consider abolishing the chemical tax; the reservation also wants the excise duty on pesticides reviewed, with alternatives such as a lower diesel tax for mechanical weed control prioritized over an extra tax.

Summarised from the committee report. Party labels in the summary come from the report, not from the vote.

VSMPCLKDMSD
YesNoAbstainAbsent

What do the votes mean here?

Yes The committee proposal: rejecting the motions (keeping things as they are).

No Backing the counter-proposal: reservation 18 by SD.

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.

PlanVoteConfidenceEvidence
VYesYes 21/0/0/3follows the planconfidence: mediumnot addressed
SYesYes 94/0/0/13follows the planconfidence: mediumderived
MPYesYes 14/0/0/4follows the planconfidence: highderived
CNoAbstain 0/0/21/3departs from the planconfidence: lowderived
LYesYes 14/0/0/2follows the planconfidence: highexplicit
KDYesYes 15/0/0/4follows the planconfidence: mediumderived
MNoYes 60/0/0/8departs from the planconfidence: mediumderived
SDown reservationNoNo 0/64/0/9follows the planconfidence: highderived

Committee proposal

The Riksdag rejects the motions 2022/23:252 by Angelica Lundberg (SD), 2022/23:500 by Markus Wiechel and Alexander Christiansson (both SD), 2022/23:907 by Stina Larsson et al. (C) motion 10, 2022/23:967 by Martin Kinnunen et al. (SD) motions 8 and 14, 2022/23:1022 by Per Söderlund et al. (SD) motions 16 and 17, 2022/23:1514 by Larry Söder (KD), 2022/23:1816 by Sten Bergheden (M), 2022/23:1943 by Sten Bergheden (M), 2022/23:2077 by Ann-Sofie Lifvenhage (M) and 2022/23:2190 by Annie Lööf et al. (C) motion 61.

Original (Swedish)

Riksdagen avslår motionerna 2022/23:252 av Angelica Lundberg (SD), 2022/23:500 av Markus Wiechel och Alexander Christiansson (båda SD), 2022/23:907 av Stina Larsson m.fl. (C) yrkande 10, 2022/23:967 av Martin Kinnunen m.fl. (SD) yrkandena 8 och 14, 2022/23:1022 av Per Söderlund m.fl. (SD) yrkandena 16 och 17, 2022/23:1514 av Larry Söder (KD), 2022/23:1816 av Sten Bergheden (M), 2022/23:1943 av Sten Bergheden (M), 2022/23:2077 av Ann-Sofie Lifvenhage (M) och 2022/23:2190 av Annie Lööf m.fl. (C) yrkande 61.

Riksdag decision: The Riksdag rejected 80 proposals in motions from the general motion period of 2022 concerning excise duties and customs. The Riksdag refers among other things to the fact that inquiries and preparations are ongoing and that the Riksdag has already taken a position on these matters. The motions concern among other things taxes on electricity, fuel, vehicles, chemicals, alcohol, tobacco, air travel, waste and plastic carrier bags, the Swedish Customs Agency's authority and operations, and payment of customs duties and import taxes.

Counter-proposals

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.

VVänsterpartietYesYesfollows the plannot addressed

The plan asserts that economic instruments and powerful legislation are needed to overcome environmental threats and that consumption must be steered away from the dirty.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan asserts that economic instruments and powerful legislation are needed to overcome environmental threats and that consumption must be steered away from the dirty. Phasing out the chemical tax and replacing the tax on pesticides with lower diesel tax goes in the opposite direction and would also lower the price of fossil fuels. The plan does not name these taxes, but the instrument principle is unambiguous.

Original (Swedish)

Planen slår fast att ekonomiska styrmedel och kraftfull lagstiftning behövs för att bemästra miljöhoten och att konsumtionen måste styras bort från det smutsiga. Att avveckla kemikalieskatten och byta punktskatten på bekämpningsmedel mot sänkt dieselskatt går i motsatt riktning och skulle dessutom sänka priset på fossilt bränsle. Planen namnger inte dessa skatter, men styrmedelsprincipen är entydig.

  • economic instruments are neededdecisive»Därför behövs en kraftfull lagstiftning, ekonomiska styrmedel, långsiktig samhällsplanering, klimatinvesteringar« (party programme ↗)“That is why powerful legislation, economic instruments, long-term societal planning, climate investments are needed”
  • steer away dirty consumption»Där inte teknikskiften räcker för att minska utsläppen måste konsumtionen styras bort från det smutsiga och alla ges förutsättningar att leva mer hållbart.« (2022 manifesto ↗)“Where technology shifts are not sufficient to reduce emissions, consumption must be steered away from the dirty and everyone must be given the conditions to live more sustainably.”
  • environmental considerations paramount»mot varandra, men de långsiktiga miljöhänsynen måste vara överordnade i den meningen att ett globalt ekologiskt sammanbrott aldrig kan« (party programme ↗)“against each other, but the long-term environmental considerations must be paramount in the sense that a global ecological collapse can never”
  • increase recycling»Återanvändning och återvinning av material behöver öka.« (2022 manifesto ↗)“Reuse and recycling of materials needs to increase.”
SSocialdemokraternaYesYesfollows the planderived

The plan builds environmental policy on legislation and economic instruments and on the principle that the polluter pays.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan builds environmental policy on legislation and economic instruments and on the principle that the polluter pays. Eliminating the chemical tax and easing the excise tax on pesticides removes precisely such steering instruments. The plan also requires that biological diversity be protected and that agricultural policy be designed for ecologically sustainable farming, which speaks against reliefs for pesticides.

Original (Swedish)

Planen bygger miljöpolitiken på lagstiftning och ekonomiska styrmedel och på principen att förorenaren betalar. Att avveckla kemikalieskatten och lätta på punktskatten på bekämpningsmedel tar bort just sådana styrmedel. Planen kräver dessutom att den biologiska mångfalden skyddas och att jordbrukspolitiken utformas för ett ekologiskt uthålligt åkerbruk, vilket talar mot lättnader för bekämpningsmedel.

  • economic instruments in environmental policydecisive»Detta kräver en strategisk miljöpolitik, där forskningssatsningar, lagstiftning och olika ekonomiska styrmedel är de viktigaste instrumenten.« (party programme ↗)“This requires a strategic environmental policy, where research investments, legislation and various economic instruments are the most important tools.”
  • 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.”
  • sustainable farming and diversity»Den biologiska mångfalden måste skyddas. Jordbrukspolitiken ska utformas för att tillgodose kraven på ekologisk uthålligt åkerbruk och säkra livsmedel.« (party programme ↗)“Biological diversity must be protected. Agricultural policy shall be designed to meet requirements for ecologically sustainable farming and secure food production.”
  • tax finances welfare»Skattesystemets viktigaste uppgift är att finansiera vår välfärd och nödvändiga framtidsinvesteringar.« (party programme ↗)“The tax system's most important task is to finance our welfare and necessary future investments.”
MPMiljöpartietYesYesfollows the planderived

The plan wants to phase out toxic substances immediately and requires that testing and control of chemicals is strict, with the polluter as payer.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan wants to phase out toxic substances immediately and requires that testing and control of chemicals is strict, with the polluter as payer. To abolish the chemical tax and tone down the excise tax on pesticides goes directly against these commitments. The counter-proposal's demands are therefore rejected on the merits.

Original (Swedish)

Planen vill fasa ut giftiga ämnen omgående och kräver att prövningen och kontrollen av kemikalier är skarp, med förorenaren som betalare. Att avveckla kemikalieskatten och tona ner punktskatten på bekämpningsmedel går rakt emot dessa åtaganden. Motförslagets krav avvisas därför i sak.

  • phase-out of toxic substancesdecisive»fasa ut giftiga ämnen omgående, speciellt från produkter för barn.« (2022 manifesto ↗)“phase out toxic substances immediately, especially from children's products.”
  • strict chemical control»såväl nationellt som inom EU:s kemikaliepolitik, måste vara skarp.« (party programme ↗)“both nationally and within the EU's chemical policy, must be strict.”
  • the polluter pays»bygger på principen om att det är förorenaren som« (party programme ↗)“is based on the principle that it is the polluter who”
  • the harmful shall be expensive»miljövänliga alternativ billigare och de miljöskadliga dyrare att använda.« (party programme ↗)“environmentally-friendly alternatives cheaper and the environmentally harmful more expensive to use.”
CCenterpartietNoAbstaindeparts from the planderived

The plan requires climate leadership that prioritizes effective measures over symbolic politics and wants to lower the total tax burden and strengthen green industries' competitiveness.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan requires climate leadership that prioritizes effective measures over symbolic politics and wants to lower the total tax burden and strengthen green industries' competitiveness. A tax on home electronics with weak environmental benefit and an excise tax that increases cultivation costs are caught by this, especially when the alternative is cheaper mechanical weeding. At the same time, the plan stands firm that the polluter should pay, which limits support.

Original (Swedish)

Planen kräver ett klimatledarskap som prioriterar effektiva åtgärder framför symbolpolitik och vill sänka det totala skattetrycket samt stärka de gröna näringarnas konkurrenskraft. En skatt på hemelektronik med svag miljönytta och en punktskatt som fördyrar odling träffas av detta, särskilt när alternativet är billigare mekanisk ogräsbekämpning. Samtidigt står planen fast vid att förorenaren ska betala, vilket begränsar stödet.

  • effective measures over symbolic politicsdecisive»Ett ledarskap som prioriterar effektiva åtgärder framför symbolpolitik eller passivitet.« (2022 manifesto ↗)“A leadership that prioritizes effective measures over symbolic politics or passivity.”
  • competitiveness of green industries»Vi vill stärka de gröna näringarnas konkurrenskraft.« (2022 manifesto ↗)“We want to strengthen green industries' competitiveness.”
  • lower total tax burden»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“The total tax burden must come down next term.”
  • polluter pays»Det ska alltid vara lönsamt att vara miljövårdande och olönsamt att agera miljöförstörande.« (party programme ↗)“It should always be profitable to care for the environment and unprofitable to damage it.”

flags: målkonflikt: principen att förorenaren betalar

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.

LLiberalernaYesYesfollows the planexplicit

The party programme explicitly states that chemical tax contributes to removing dangerous chemicals and that environmental fees and environmental taxes need to be raised while other taxes are lowered, with the polluter as payer.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The party programme explicitly states that chemical tax contributes to removing dangerous chemicals and that environmental fees and environmental taxes need to be raised while other taxes are lowered, with the polluter as payer. That abolishing the chemical tax and lowering diesel tax in agriculture goes directly against this, as does the requirement that tax cuts for fossil fuels progressively be abolished. The plan thus speaks against the counter-proposal's demands.

Original (Swedish)

Partiprogrammet säger uttryckligen att kemikalieskatt bidrar till att få bort farliga kemikalier och att miljöavgifter och miljöskatter behöver höjas samtidigt som andra skatter sänks, med förorenaren som betalare. Att avveckla kemikalieskatten och sänka dieselskatten i jordbruket går rakt emot detta, liksom mot kravet att skattelättnader till fossila bränslen successivt avskaffas. Planen talar därmed emot motförslagets krav.

  • chemical tax is neededdecisive»Kemikalieskatt bidrar till att få bort farliga kemikalier.« (party programme ↗)“Chemical tax contributes to removing dangerous chemicals.”
  • polluter pays»Principen att förorenaren betalar ska upprätthållas.« (party programme ↗)“The principle that the polluter pays shall be maintained.”
  • raised environmental taxes»Därför behöver miljöavgifter och miljöskatter höjas« (party programme ↗)“Therefore environmental fees and environmental taxes need to be raised”
  • no fossil tax cuts»Subventioner, inklusive skattelättnader och stöd, till fossila bränslen i Sverige såväl som globalt ska successivt avskaffas.« (2022 manifesto ↗)“Subsidies, including tax cuts and support, for fossil fuels in Sweden as well as globally shall progressively be abolished.”
KDKristdemokraternaYesYesfollows the planderived

The plan's central environmental commitment is the substitution principle, that less hazardous substances should replace hazardous ones as far as possible, and that the polluter shall pay.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan's central environmental commitment is the substitution principle, that less hazardous substances should replace hazardous ones as far as possible, and that the polluter shall pay. Phasing out the chemicals tax and reviewing the excise tax on pesticides runs counter to taxation being designed to counteract environmentally harmful activity. The election manifesto's requirement for cost relief for agriculture speaks somewhat in favor of the diesel part, but does not support the requirement in substance.

Original (Swedish)

Planens bärande miljöåtagande är substitutionsprincipen, att mindre farliga ämnen så långt möjligt ska ersätta farliga, och att förorenaren ska betala. Att avveckla kemikalieskatten och se över punktskatten på bekämpningsmedel går emot att beskattningen ska motverka miljöskadlig verksamhet. Valmanifestets krav på kostnadslättnader för lantbruket talar delvis för dieseldelen, men bär inte kravet i sak.

  • the substitution principledecisive»innebär att mindre farliga ämnen så långt möjligt ska« (party programme ↗)“means that less hazardous substances shall as far as possible”
  • the polluter pays»upprätthålla principen att förorenaren ska betala och att« (party programme ↗)“maintain the principle that the polluter shall pay and that”
  • tax on environmentally harmful activity»Beskattningen ska utformas så att arbete gynnas« (party programme ↗)“Taxation shall be designed so that work is favored”
  • 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.”
MModeraternaNoYesdeparts from the planderived

The plan establishes that the recent years' 46 tax increases complicate and make everyday life more expensive for entrepreneurs and consumers and that more tax is not a solution.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan establishes that the recent years' 46 tax increases complicate and make everyday life more expensive for entrepreneurs and consumers and that more tax is not a solution. To phase out the chemical tax on household electronics and to review the excise tax on pesticides, with reduced diesel tax for mechanical control as an alternative, aligns with that direction and the plan's line on fewer rules for agriculture. The plan also wants people to be able to allow themselves a plastic bag.

Original (Swedish)

Planen slår fast att de senaste årens 46 skattehöjningar krånglar till och fördyrar vardagen för företagare och konsumenter och att mer skatt inte är någon lösning. Att avveckla kemikalieskatten på hemelektronik och se över punktskatten på bekämpningsmedel, med sänkt dieselskatt för mekanisk bekämpning som alternativ, ligger i den riktningen och i planens linje om färre regler för jordbruket. Planen vill dessutom att man ska kunna unna sig en plastpåse.

  • stop the tax shockdecisive»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 everyday life more expensive for both entrepreneurs and consumers.”
  • no higher tax burden(2022 manifesto)
  • easier rules for agriculture»Minska antalet regler för jordbruket och korta handläggningstider för miljötillstånd« (2022 manifesto ↗)“Reduce the number of rules for agriculture and shorten processing times for environmental permits”
  • no to symbolic environmental taxes»Där miljöbovar betalar för sig, men du kan unna dig en plastpåse när du veckohandlar.« (2022 manifesto ↗)“Where environmental criminals pay, but you can allow yourself a plastic bag when shopping.”

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.

SDSverigedemokraternaNoNofollows the planderived

The plan wants to stop symbolic politics that undermines the possibility to conduct industry and business and warns that Swedish exceptions harm domestic industries without environmental benefit.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan wants to stop symbolic politics that undermines the possibility to conduct industry and business and warns that Swedish exceptions harm domestic industries without environmental benefit. Environmental policy shall be driven by environmental efficiency and most environment per crown, which supports the counter-proposal's demand to abolish the chemicals tax and review the tax on plant protection products with lowered diesel tax as alternative. The plan thus comments on the impact assessment the committee relies on.

Original (Swedish)

Planen vill stoppa symbolpolitik som går ut över möjligheten att bedriva näring och varnar för att svenska särkrav slår ut inhemska näringar utan miljönytta. Miljöpolitiken ska styras av miljöeffektivitet och mest miljö per krona, vilket bär motförslagets krav på att avveckla kemikalieskatten och se över punktskatten på bekämpningsmedel med sänkt dieselskatt som alternativ. Planen uttalar sig därmed om den effektbedömning utskottet lutar sig mot.

  • stop symbolic politicsdecisive»Stoppa symbolpolitik som går ut över möjligheten att bedriva industri och näring« (2022 manifesto ↗)“Stop symbolic politics that undermines the possibility to conduct industry and business”
  • Swedish exceptions harm industries»Strängare miljö- och utsläppskrav i Sverige jämfört med i omvärlden riskerar ofta att slå ut svenska näringar och få globalt kontraproduktiva resultat när det kommer till de mål kraven syftar till att uppnå.« (2022 manifesto ↗)“Stricter environmental and emission requirements in Sweden compared to the rest of the world often risk eliminating Swedish industries and producing globally counterproductive results when it comes to the goals the requirements aim to achieve.”
  • environmental efficiency per crown»Sträva efter miljöeffektivitet och hitta de åtgärder som ger mest miljö per krona« (2022 manifesto ↗)“Strive for environmental efficiency and find the measures that provide the most environment per crown”
  • lowered diesel tax for agriculture»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 employer contributions”

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Sources and documents

Documents under consideration

Source: The Swedish Parliament