2024-05-022023/24:SkU19 · p.2SkUTaxation
Secured financing and review
Follow-up on the gambling-tax hike's effects on horse racing and review of the tax rate
What's at stake: The outcome affects how quickly and in what way any loss of revenue for activities such as horse racing resulting from the higher gambling tax is compensated, and whether the tax rate is differentiated to curb risky gambling.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The vote concerns whether the Riksdag should call on the government to secure funding for activities such as horse racing and carry out a review of the gambling tax to differentiate rates between types of gambling, or whether it is enough for the government to monitor developments on its own and act if needed.
Yes Yes — the committee proposal
The committee shares the government's assessment that the tax hike is appropriate, expects the government to monitor developments on its own and act if needed, and therefore rejects the calls for a formal statement on funding and for a further review of the tax.
No No — the reservations
Reservation 1 (C)
C considers that the government should come back with proposals to secure funding for activities such as horse racing, which otherwise risk losing revenue as a result of the higher gambling tax, and wants a review of the tax that differentiates the rate between types of gambling in order to curb risky gambling.
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.
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 18/0/0/6 | departs from the plan | confidence: low | not addressed |
| S | No | Yes 93/0/0/13 | departs from the plan | confidence: low | not addressed |
| MP | No | Yes 13/0/0/5 | departs from the plan | confidence: medium | not addressed |
| C | No | No 0/20/0/4 | follows the plan | confidence: low | not addressed |
| L | No | Yes 11/0/0/5 | departs from the plan | confidence: low | not addressed |
| KD | No | Yes 13/0/0/6 | departs from the plan | confidence: medium | not addressed |
| M | Yes | Yes 60/0/0/8 | follows the plan | confidence: low | not addressed |
| SD | No | Yes 62/0/0/10 | departs from the plan | confidence: medium | not addressed |
Committee proposal
The Riksdag rejects motion 2023/24:2828 by Helena Lindahl et al. (C) demands 1 and 2.
Original (Swedish)
Riksdagen avslår motion 2023/24:2828 av Helena Lindahl m.fl. (C) yrkandena 1 och 2.
Riksdag decision: The Riksdag approved the government's proposal to raise the excise tax on gaming from 18 to 22 percent of the profit for each tax period. A tax period is a calendar month. The change in law comes into effect on July 1, 2024.
Counter-proposals
- The counter-proposal wants to ensure long-term funding for activities like horse racing through a review of the game tax. (C) — 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 laments that sport and culture have been impoverished and wants to protect strong and independent popular movements, which speaks for the state ensuring funding for activities that lose revenue from the increased gaming tax.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan laments that sport and culture have been impoverished and wants to protect strong and independent popular movements, which speaks for the state ensuring funding for activities that lose revenue from the increased gaming tax. The plan sees taxes as need-driven tools and emphasises that the most vulnerable are hit hardest by addictions, which supports a differentiated tax that restrains risk gambling. The basis is however indirect.
Original (Swedish)
Planen beklagar att idrotten och kulturen utarmats och vill värna starka och självständiga folkrörelser, vilket talar för att staten säkerställer finansieringen av verksamheter som förlorar intäkter av den höjda spelskatten. Planen ser också skatter som behovsstyrda verktyg och betonar att de mest utsatta drabbas hårdast av beroenden, vilket stödjer en differentierad skatt som hämmar riskspelande. Underlaget är dock indirekt.
- protect sport and culturedecisive»Även kulturen och idrotten har utarmats när skolbibliotek läggs ned, simskolan blivit dyrare och biografer finns på färre orter.« (2022 manifesto ↗)“Culture and sport have also been impoverished when school libraries close, swimming lessons become more expensive and cinemas exist in fewer places.”
- protect the most vulnerable»Droganvändningen är jämt fördelad över alla samhällsklasser men det är de mest utsatta i samhället som drabbas hårdast.« (2022 manifesto ↗)“Drug use is evenly distributed across all social classes but it is the most vulnerable in society who are hit hardest.”
- need-driven tax policy»Vänsterpartiet har en skattepolitik som ser till vilka behov som finns och där de med stora kapitaltillgångar eller höga löner får bidra mer till välfärden än de gör idag.« (2022 manifesto ↗)“The Left Party has a tax policy that looks at what needs exist and where those with large capital assets or high incomes contribute more to welfare than they do today.”
- protect popular movements»starka och självständiga folkrörelser som kan bidra till progressiva« (party programme ↗)“strong and independent popular movements that can contribute to progressive”
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 gambling tax, but commits to creating good conditions for civil society and ensuring that leisure activities in sports and culture are accessible at reasonable costs - which suggests that activities that lose revenues from the tax increase should be compensated.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan does not address gambling tax, but commits to creating good conditions for civil society and ensuring that leisure activities in sports and culture are accessible at reasonable costs - which suggests that activities that lose revenues from the tax increase should be compensated. The party programme's view that economic instruments should be used deliberately also supports a differentiated tax that discourages problem gambling.
Original (Swedish)
Planen behandlar inte spelskatten, men den åtar sig att skapa goda villkor för civilsamhället och att fritidsaktiviteter inom idrott och kultur ska vara tillgängliga till rimliga kostnader - vilket talar för att verksamheter som tappar intäkter av skattehöjningen ska hållas skadeslösa. Partiprogrammets syn på att ekonomiska styrmedel ska användas medvetet stöder också en differentierad skatt som hämmar riskspelande.
- accessible civil societydecisive»Tillgången till fritidsaktiviteter till rimliga kostnader, både vad gäller idrott och kultur, behöver öka.« (2022 manifesto ↗)“Access to leisure activities at reasonable costs, in both sports and culture, needs to increase.”
- civil society foundational»Ett starkt och levande civilsamhälle är demokratins underbyggnad.« (party programme ↗)“A strong and vibrant civil society is the foundation of democracy.”
- good conditions for civil society»Ändamålsenliga lokaler för föreningsliv, folkbildning, idrott och« (party programme ↗)“Suitable premises for civil society, popular education, sports and”
- instruments for healthier behaviour»incitamenten vara effektiva stimulanser till en sundare livshållning eller till ett större« (party programme ↗)“the incentives be effective stimulants for healthier living or for greater”
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 economic foundation principle is that what is harmful should be expensive, which supports the counter-proposal's demand for differentiated gambling tax that curbs risk gambling.
Plan documents: party programme
Reasoning and quotes
The plan's economic foundation principle is that what is harmful should be expensive, which supports the counter-proposal's demand for differentiated gambling tax that curbs risk gambling. The plan also sees gambling as something that should be controlled, among other things through prohibiting gambling advertising. That the state ensures financing of the activity that is affected follows from the plan's view of sport and voluntary organization activities as an investment in public health and quality of life.
Original (Swedish)
Planens ekonomiska grundprincip är att det som är skadligt ska vara dyrt, vilket bär motförslagets krav på en differentierad spelskatt som hämmar riskspelande. Planen ser dessutom spel som något som ska tyglas, bland annat genom förbud mot spelreklam. Att staten säkerställer finansieringen av den verksamhet som drabbas följer av planens syn på idrotts- och föreningslivet som en investering i folkhälsa och livskvalitet.
- harmful should be expensivedecisive»Det som är bra för människor och miljö ska vara billigt, det som är dåligt ska vara dyrt och det som är alltför skadligt ska förbjudas.« (party programme ↗)“What is good for people and the environment should be cheap, what is bad should be expensive and what is too harmful should be forbidden.”
- limit gambling's drivers»Sexistisk reklam och reklam riktad mot barn under tolv år ska vara förbjudet, liksom reklam för spel och alkohol.« (party programme ↗)“Sexist advertising and advertising aimed at children under twelve must be prohibited, as must advertising for gambling and alcohol.”
- resources to grassroots sports»Genom resurser till ungdoms- och breddidrotten, inklusive idrott för människor med funktionsnedsättning, korpidrott och motionsidrott, investerar vi i såväl livskvalitet som folkhälsa.« (party programme ↗)“Through resources for youth and grassroots sports, including sports for people with disabilities, club sports and recreational sports, we invest in both quality of life and public health.”
- popular movements' value»Idrottsrörelsen är Sveriges största folkrörelse.« (party programme ↗)“The sports movement is Sweden's largest popular movement.”
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 highlights the value of the sports movement and popular movements and says that policy should support civil society, which carries the requirement that the state ensures financing for activities that lose revenue when the gambling tax is raised.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan highlights the value of the sports movement and popular movements and says that policy should support civil society, which carries the requirement that the state ensures financing for activities that lose revenue when the gambling tax is raised. A differentiated tax rate to dampen risky gambling is, however, not something the plan addresses, and the plan's line on a reduced total tax pressure provides no guidance on that particular point. The conclusion therefore rests primarily on the civil society commitment.
Original (Swedish)
Planen lyfter idrottsrörelsens och folkrörelsernas värde och säger att politiken ska stödja civilsamhället, vilket bär kravet på att staten säkerställer finansieringen för de verksamheter som tappar intäkter när spelskatten höjs. En differentierad skattesats för att hämma riskspelande är däremot inte något planen behandlar, och planens linje om ett sänkt totalt skattetryck ger ingen ledning i just den delen. Slutsatsen vilar därför främst på civilsamhällesåtagandet.
- value of popular movementsdecisive»Idrottsrörelsen och Sveriges folkrörelser gör värdefulla insatser för att bygga tillit och gemenskap.« (2022 manifesto ↗)“The sports movement and Sweden's popular movements make valuable contributions to building trust and fellowship.”
- support to civil society»Politiken kan stödja civilsamhället genom att involvera det i fler processer« (party programme ↗)“Policy can support civil society by involving it in more processes”
- sport and public health»Idrotten, friluftslivets och kulturens betydelse för folkhälsan är odiskutabel.« (2022 manifesto ↗)“The importance of sport, outdoor life and culture for public health is undisputed.”
- reduced tax pressure»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“Total tax pressure must decrease in the next term of office.”
The plan wants to improve civil society's financing through long-term state grants, which speaks for the state ensuring financing for activities that lose income when gaming tax is raised.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan wants to improve civil society's financing through long-term state grants, which speaks for the state ensuring financing for activities that lose income when gaming tax is raised. The plan also accepts excise taxes as a preventive tool against harmful use, which gives support to a differentiated gaming tax directed towards risk gambling. At the same time, the plan demands a tax system as simple and transparent as possible, which pulls in the opposite direction and makes the conclusion uncertain.
Original (Swedish)
Planen vill förbättra civilsamhällets finansiering genom långsiktiga statsbidrag, vilket talar för att staten säkerställer finansieringen för verksamheter som tappar intäkter när spelskatten höjs. Planen accepterar också punktskatter som förebyggande verktyg mot skadligt bruk, vilket ger stöd åt en differentierad spelskatt riktad mot riskspelande. Samtidigt kräver planen ett så enkelt och transparent skattesystem som möjligt, vilket drar åt motsatt håll och gör slutsatsen osäker.
- long-term financing of civil societydecisive»Vi vill fortsätta förbättra civilsamhällets finansiering genom både bredare skatteavdrag för gåvor och långsiktiga statsbidrag.« (2022 manifesto ↗)“We want to continue to improve civil society's financing through both broader tax deductions for gifts and long-term state grants.”
- excise taxes as preventive tool»Det tobakspreventiva arbetet ska bedrivas målmedvetet och nyrekryteringen hållas tillbaka genom information, punktskatter och förbud mot tobaksreklam.« (party programme ↗)“The tobacco preventive work shall be conducted purposefully and new recruitment shall be held back through information, excise taxes and prohibition of tobacco advertising.”
- good conditions for civil society»Politiken ska bidra till att det civila samhället ges goda förutsättningar.« (party programme ↗)“Policy shall contribute to civil society being given good conditions.”
- simple and transparent tax system»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som möjligt och främja ett hållbart klimat och en god miljö.« (party programme ↗)“Tax policy shall favour the wealth-creating forces, be as simple and transparent as possible and promote a sustainable climate and a good environment.”
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 non-profit activity shall be prioritized over commercial interests in leisure policy and that the grassroots foundation of sports rests on non-profit efforts for children and young people.
Plan documents: party programme
Reasoning and quotes
The plan establishes that non-profit activity shall be prioritized over commercial interests in leisure policy and that the grassroots foundation of sports rests on non-profit efforts for children and young people. Securing financing for activities that lose income follows from this. A differentiated tax rate that curbs gambling accords with the plan's line that active price policy and restrictive legislation shall be used to reduce harms.
Original (Swedish)
Planen slår fast att ideell verksamhet ska prioriteras framför kommersiella intressen i fritidspolitiken och att idrottens folkrörelsegrund vilar på ideella insatser för barn och unga. Att säkerställa finansieringen för de verksamheter som tappar intäkter följer av det. En differentierad skattesats som hämmar riskspelande motsvarar planens linje att aktiv prispolitik och restriktiv lagstiftning ska användas för att minska skadeverkningar.
- non-profit activity before commercial interestsdecisive»Ideell verksamhet ska prioriteras framför kommersiella intressen vid utformningen av statens och kommunernas fritidspolitik.« (party programme ↗)“Non-profit activity shall be prioritized over commercial interests in shaping the state and local authorities' leisure policy.”
- active price policy against harms»generella och särskilda åtgärder som information, en aktiv prispolitik, försäljningsmonopol och en restriktiv lagstiftning, skapas förutsättningar för att minska skadeverkningarna.« (party programme ↗)“general and specific measures such as information, active price policy, sales monopoly and restrictive legislation create conditions to reduce harms.”
- support for sport's non-profit foundation»Grunden för idrotten som folkrörelse utgörs dock av många enskildas ideella insatser vars främsta syfte är att ge en bra fritidsaktivitet för barn och ungdomar.« (party programme ↗)“The foundation of sport as a popular movement, however, consists of many individuals' non-profit efforts whose primary purpose is to provide good leisure activity for children and young people.”
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 that all new commitments be financed or fit within the surplus target and promises a tax-increase ceiling where combined taxes are not raised.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan requires that all new commitments be financed or fit within the surplus target and promises a tax-increase ceiling where combined taxes are not raised. A state commitment to compensate activities for reduced gambling revenues is a new unfinanced spending commitment, and a new review with differentiated tax rates lies outside the plan's line. The plan's own support for associations instead comes via a targeted sports boost for disadvantaged areas.
Original (Swedish)
Planen kräver att alla nya löften finansieras eller ryms inom överskottsmålet och lovar ett skattehöjarstopp där de samlade skatterna inte höjs. Ett statligt åtagande att kompensera verksamheter för minskade spelintäkter är ett nytt ofinansierat utgiftsåtagande, och en ny översyn med differentierade skattesatser ligger utanför planens linje. Planens eget stöd till föreningslivet går i stället via ett riktat idrottslyft.
- financed reformsdecisive»Alla nya löften och reformer – som till exempel våra inkomstskattesänkningar – behöver finansieras eller rymmas inom överskottsmålet.« (2022 manifesto ↗)“All new commitments and reforms – such as for example our income tax reductions – need to be financed or fit within the surplus target.”
- tax-increase ceiling»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax-increase ceiling during the coming mandate period meaning that combined taxes are not increased”
- clear priorities»Vi vet vad som måste göras – och vad som får vänta.« (2022 manifesto ↗)“We know what must be done – and what can wait.”
- targeted sports support»Genomföra ett särskilt idrottslyft för utsatta områden« (2022 manifesto ↗)“Carry out a special sports boost for disadvantaged areas”
The plan commits to giving the sports movement conditions for continued vitality and notes that associational life has been hard hit by reduced revenues.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan commits to giving the sports movement conditions for continued vitality and notes that associational life has been hard hit by reduced revenues. That the state ensures financing for activities that lose revenues when the gaming tax is raised, and that the tax rate is differentiated to dampen risk gambling, lies in line with that commitment and with the plan's goal of increasing sports participation across the entire population.
Original (Swedish)
Planen åtar sig att ge idrottsrörelsen förutsättningar till fortsatt livskraft och uppmärksammar att föreningslivet drabbats hårt av minskade intäkter. Att staten säkerställer finansieringen för de verksamheter som tappar intäkter när spelskatten höjs, och att skattesatsen differentieras för att hämma riskspelande, ligger i linje med det åtagandet och med planens mål att öka idrottandet i hela befolkningen.
- vital sports movementdecisive»Ge idrottsrörelserna förutsättningar till fortsatt livskraft« (2022 manifesto ↗)“Give the sports movements conditions for continued vitality”
- exposed associational economy»Idrotten har till följd av pandemin mött svåra utmaningar till följd av restriktioner och minskade publikintäkter.« (2022 manifesto ↗)“Sport has as a result of the pandemic faced severe challenges as a result of restrictions and reduced public revenues.”
- broad public health through sport»Öka idrottandet i hela befolkningen« (2022 manifesto ↗)“Increase sports participation across the entire population”
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 (2023/24:SkU19)
- Committee report full text (HB01SkU19)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2023/24:2828 — med anledning av prop. 2023/24:74 Höjd spelskatt av Helena Lindahl m.fl. (C)
- Proposition 2023/24:74 — Höjd spelskatt
Source: The Swedish Parliament