2023-11-302023/24:SkU7 · p.3SkUTaxation

Permanent and technology-neutral agricultural deduction

A permanent, technology-neutral farming tax deduction for agriculture, forestry, and fisheries

What's at stake: A permanent, technology-neutral deduction would give farming, forestry, and fisheries businesses more predictable, long-term conditions for investment, while a wait-and-see approach means the question is instead settled as part of a broader, already ongoing inquiry into a green tax shift.

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 Riksdag should call on the government to convert the temporary deduction for agricultural diesel into a permanent, technology-neutral farming deduction covering all fuels, or whether the matter should instead be handled within the broader, already ongoing review of a revenue-based farming deduction.

Yes Yes — the committee proposal

The committee has backed the government's proposal to cut the tax on petrol and diesel and to extend the reduction in the tax on agricultural diesel through 2024, and points out that a proposal for a revenue-based farming deduction for agriculture, forestry, and fisheries already exists in a report currently under review within the Government Offices; the committee therefore rejects the motion for a permanent, technology-neutral farming deduction.

No No — the reservations

Reservation 2 (C)

The reservation welcomes the extended reduction for agricultural diesel but argues that agriculture, forestry, and fisheries need long-term, improved conditions to make sound investment and planning decisions, and therefore wants the current agricultural-diesel deduction converted, from 2025, into a permanent, technology-neutral farming deduction that treats all fuels equally.

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 2 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.

PlanVoteConfidenceEvidence
VNoYes 18/0/1/5departs from the planconfidence: lownot addressed
SYesYes 92/0/0/15follows the planconfidence: lownot addressed
MPNoAbstain 6/0/10/2departs from the planconfidence: mediumderived
Cown reservationNoNo 0/20/0/4follows the planconfidence: highexplicit
LNoYes 12/0/0/4departs from the planconfidence: mediumderived
KDNoYes 17/0/0/2departs from the planconfidence: mediumnot addressed
MNoYes 58/0/0/10departs from the planconfidence: mediumderived
SDNoYes 60/0/0/12departs from the planconfidence: mediumderived

Broke with the party line

VHåkan Svenneling (V, Värmlands län)Abstain — party line: Yes
MPAnnika Hirvonen (MP, Stockholms län)Yes — party line: Abstain
MPCamilla Hansén (MP, Örebro län)Yes — party line: Abstain
MPEmma Berginger (MP, Skåne läns södra)Yes — party line: Abstain
MPEmma Nohrén (MP, Göteborgs kommun)Yes — party line: Abstain
MPLeila Ali Elmi (MP, Göteborgs kommun)Yes — party line: Abstain
MPRasmus Ling (MP, Malmö kommun)Yes — party line: Abstain

MPs whose vote differs from their party's majority position in this division. Marked with a dark ring in the chamber view.

Committee proposal

The Riksdag rejects motion 2023/24:2766 by Helena Lindahl et al. (C) item 3.

Original (Swedish)

Riksdagen avslår motion 2023/24:2766 av Helena Lindahl m.fl. (C) yrkande 3.

Riksdag decision: The Riksdag voted yes to reduced tax on petrol and diesel. This means that the tax on petrol and diesel (except alkylate petrol) is reduced in 2024 compared to the level that would have applied under current conversion rules. For 2025, fuel tax amounts are recalculated from 2024 levels. For petrol (except alkylate petrol) the recalculated energy tax amounts are reduced by 60 öre per litre. Furthermore, an expanded tax reduction on diesel used in working machinery, ships and certain boats will apply also for such consumption that occurs during 2024. Application for refund of tax for agricultural diesel shall be made per calendar quarter. The changes take effect on 1 January 2024 and 1 January 2025 respectively.

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.

VVänsterpartietNoYesdeparts from the plannot addressed

The plan highlights sustainable food production as an important part of the green transition and requires that more of the value of natural resources remain where they are produced and that environmental work takes into account rural needs.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan highlights sustainable food production as an important part of the green transition and requires that more of the value of natural resources remain where they are produced and that environmental work takes into account rural needs. A permanent and technology-neutral agricultural deduction gives the green industries long-term conditions without favouring fossil fuels over others, which is in line with this. The plan says nothing about the committee's reason that the matter is already being considered.

Original (Swedish)

Planen lyfter hållbar livsmedelsproduktion som en viktig del av den gröna omställningen och kräver att mer av naturresursernas värden stannar där de produceras samt att miljöarbetet tar hänsyn till landsbygdens behov. Ett permanent och teknikneutralt jordbruksavdrag ger de gröna näringarna långsiktiga villkor utan att gynna fossila drivmedel framför andra, vilket ligger i linje med detta. Planen säger inget om utskottets skäl att frågan redan bereds.

  • sustainable food productiondecisive»En annan viktig del i den gröna omställningen är satsningar på hållbar livsmedelsproduktion.« (2022 manifesto ↗)“Another important part of the green transition is investments in sustainable food production.”
  • value remains in rural areas»Mer av naturresursernas värden måste stanna kvar där de utvinns och produceras.« (2022 manifesto ↗)“More of the value of natural resources must remain where they are extracted and produced.”
  • rural needs in environmental policy»Miljöarbetet ska ta hänsyn till landsbygdens behov.« (party programme ↗)“Environmental work should take into account rural needs.”
  • Swedish food production»Hälsosammare mat från vår egen svenska landsbygd.« (2022 manifesto ↗)“Healthier food from our own Swedish countryside.”

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.

SSocialdemokraternaYesYesfollows the plannot addressed

The plan's line is to increase production and use of renewable fuels and that large tax cuts must not come before the financing of welfare.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan's line is to increase production and use of renewable fuels and that large tax cuts must not come before the financing of welfare. A permanent and technology-neutral agriculture deduction that treats all fuels equally removes precisely the steering towards fossil-free that the plan wants to strengthen, and locks up tax revenues permanently. The plan supports good conditions for the green industries but not this design.

Original (Swedish)

Planens linje är att öka produktionen och användningen av förnybara drivmedel och att stora skattesänkningar inte får gå före välfärdens finansiering. Ett permanent och teknikneutralt jordbruksavdrag som behandlar alla drivmedel lika tar bort just den styrning mot fossilfritt som planen vill förstärka, och binder upp skatteintäkter varaktigt. Planen ger stöd åt goda villkor för de gröna näringarna men inte åt denna utformning.

  • steering towards fossil-free 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 with fossil-free fuels in Sweden.”
  • no to large tax cuts»Stora skattesänkningar omöjliggör det.« (2022 manifesto ↗)“Large tax cuts make it impossible.”
  • ecologically sustainable agriculture»Jordbrukspolitiken ska utformas för att tillgodose« (party programme ↗)“Agriculture policy must be designed to meet”
  • tax according to ability to pay»Skatterna ska vara progressiva och tas ut efter bärkraft« (party programme ↗)“Taxes must be progressive and levied according to ability to pay”
MPMiljöpartietNoAbstaindeparts from the planderived

The plan wants to strengthen agriculture for increased self-sufficiency and support the transition to fossil-free farm machinery, while fossil subsidies are phased out.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan wants to strengthen agriculture for increased self-sufficiency and support the transition to fossil-free farm machinery, while fossil subsidies are phased out. A permanent and technology-neutral agricultural deduction that treats all fuels equally removes diesel's special status and provides long-term conditions for transition investments. The requirement is therefore supported in substance, although the plan does not address the design of the deduction.

Original (Swedish)

Planen vill stärka jordbruket för ökad självförsörjning och stödja övergången till fossiloberoende arbetsmaskiner, samtidigt som fossila subventioner ska fasas ut. Ett permanent och teknikneutralt jordbruksavdrag som behandlar alla drivmedel lika tar bort dieselns särställning och ger långsiktiga villkor för omställningsinvesteringar. Kravet stöds därför i sak, även om planen inte behandlar avdragets konstruktion.

  • fossil-free farm machinerydecisive»stärka det svenska jordbruket för ökad självförsörjning med baslivsmedel, och stödja övergången till ett ekologiskt och hållbart jordbruk med fossiloberoende arbetsmaskiner.« (2022 manifesto ↗)“strengthen Swedish agriculture for increased self-sufficiency in basic foodstuffs, and support the transition to ecological and sustainable agriculture with fossil-free farm machinery.”
  • phase out fossil subsidies»fasa ut fossila subventioner.« (2022 manifesto ↗)“phase out fossil subsidies.”
  • support for agricultural transition»ge mer stöd till lantbruket för omställning till ekologisk odling, återskapande av naturbetesmarker och andra miljöinsatser.« (2022 manifesto ↗)“provide more support to agriculture for transition to organic farming, restoration of natural grazing land and other environmental measures.”
  • viable agriculture»Sverige ska ha ett livskraftigt jordbruk i hela landet« (party programme ↗)“Sweden shall have a viable agriculture across the entire country”

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.

CCenterpartietNoNofollows the planexplicit

The plan explicitly requires a strong agricultural deduction and tax reductions for long-term sustainable food supply, which is exactly what the counter-proposal requests when the diesel deduction is made permanent and technology-neutral.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan explicitly requires a strong agricultural deduction and tax reductions for long-term sustainable food supply, which is exactly what the counter-proposal requests when the diesel deduction is made permanent and technology-neutral. The plan further wants to reduce the tax on biofuels maximally, which speaks to treating all fuels equally. That the green industries' competitiveness shall be strengthened supports the same conclusion.

Original (Swedish)

Planen kräver uttryckligen ett kraftfullt jordbruksavdrag och skattesänkningar för en långsiktigt hållbar livsmedelsförsörjning, vilket är precis vad motförslaget begär när dieselavdraget görs permanent och teknikneutralt. Planen vill dessutom att skatten på biodrivmedel sänks maximalt, vilket talar för att alla drivmedel behandlas lika. Att de gröna näringarnas konkurrenskraft ska stärkas bär samma slutsats.

  • strong agricultural deductiondecisive»En långsiktigt hållbar livsmedelsförsörjning med ökad försörjningstrygghet och ökad matproduktion kräver regelförenklingar och skattesänkningar, inklusive ett kraftfullt jordbruksavdrag och en biodrivmedelspremie som gör det hållbara lantbruket mer lönsamt.« (2022 manifesto ↗)“A long-term sustainable food supply with increased supply security and increased food production requires regulatory simplifications and tax reductions, including a strong agricultural deduction and a biofuel premium that makes sustainable agriculture more profitable.”
  • technology-neutral tax relief»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 on biofuels blended into petrol and diesel as much as possible. It would lower drivers' costs, help the climate, create jobs and reduce Sweden's oil dependence.”
  • green industries' competitiveness»Vi vill stärka de gröna näringarnas konkurrenskraft.« (2022 manifesto ↗)“We want to strengthen the competitiveness of the green industries.”
  • strengthened agricultural competitiveness»Det svenska lantbrukets konkurrenskraft, både inom EU och gentemot övriga världen, ska förstärkas.« (party programme ↗)“The competitiveness of Swedish agriculture, both within the EU and against the rest of the world, shall be strengthened.”
LLiberalernaNoYesdeparts from the planderived

The plan's decisive commitment is that support and tax relief for fossil fuels shall gradually be phased out and that policy instruments shall be general and technology-neutral.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan's decisive commitment is that support and tax relief for fossil fuels shall gradually be phased out and that policy instruments shall be general and technology-neutral. A permanent and technology-neutral agricultural deduction that treats all fuels equally replaces a fossil-linked rebate with neutral support. At the same time, the plan wants agriculture to bear its own climate costs but be compensated for collective benefits, which provides long-term conditions for the green industries.

Original (Swedish)

Planens avgörande åtagande är att stöd och skattelättnader till fossila bränslen successivt ska avskaffas och att styrmedlen ska vara generella och teknikneutrala. Ett permanent och teknikneutralt jordbruksavdrag som behandlar alla drivmedel lika ersätter just en fossilbunden rabatt med ett neutralt stöd. Planen vill samtidigt att jordbruket bär sina egna klimatkostnader men ersätts för kollektiva nyttigheter, vilket ger långsiktiga villkor för de gröna näringarna.

  • phase out fossil subsidiesdecisive»Subventioner, inklusive skattelättnader och stöd, till fossila bränslen i Sverige såväl som globalt ska successivt avskaffas.« (2022 manifesto ↗)“Subsidies, including tax relief and support, for fossil fuels in Sweden as well as globally shall gradually be phased out.”
  • technology-neutral policy instruments»Generella och teknikneutrala ekonomiska styrmedel,« (party programme ↗)“General and technology-neutral economic policy instruments,”
  • agriculture bears its climate costs»Jordbruket ska i likhet med andra sektorer bära sina egna miljö- och klimatkostnader« (party programme ↗)“Agriculture shall, like other sectors, bear its own environmental and climate costs”
  • compensation for collective benefits»ersättas för kollektiva nyttigheter som naturvård samt bevarande av den biologiska mångfalden.« (party programme ↗)“be compensated for collective benefits such as nature conservation and preservation of biological diversity.”

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.

KDKristdemokraternaNoYesdeparts from the plannot addressed

The election manifesto commits to regulatory changes and cost reductions for Swedish agriculture to increase self-sufficiency and strengthen competitiveness, which a permanent and technology-neutral agricultural deduction is a means for.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The election manifesto commits to regulatory changes and cost reductions for Swedish agriculture to increase self-sufficiency and strengthen competitiveness, which a permanent and technology-neutral agricultural deduction is a means for. The plan makes food production a basic industry to be tended and requires that green industries be given equivalent competitive conditions. Long-term tax rules facilitate investment decisions in companies.

Original (Swedish)

Valmanifestet utfäster regeländringar och kostnadslättnader för svenskt lantbruk för att öka självförsörjningen och stärka konkurrenskraften, vilket ett permanent och teknikneutralt jordbruksavdrag är ett medel för. Planen gör livsmedelsproduktionen till en basnäring som ska vårdas och kräver att de gröna näringarna ges likvärdiga konkurrensvillkor. Långsiktiga skatteregler underlättar investeringsbeslut i företagen.

  • cost reductions for agriculturedecisive»Regeländringar och kostnadslättnader för svenskt lantbruk för att öka Sveriges självförsörjning och stärka lantbrukets konkurrenskraft.« (2022 manifesto ↗)“Regulatory changes and cost reductions for Swedish agriculture to increase Sweden's self-sufficiency and strengthen agriculture's competitiveness.”
  • secure food supply»Förvaltarskapsprincipen ska vara vägledande vid utformandet av en säker livsmedelsförsörjning.« (party programme ↗)“The stewardship principle shall be guiding in designing a secure food supply.”
  • tax rules that favour business»Skattesystemet ska vara sådant att vinster kan genereras samtidigt som sparande i det egna företaget uppmuntras.« (party programme ↗)“The tax system shall be such that profits can be generated while saving in one's own company is encouraged.”
  • agriculture is prioritized»Vi prioriterar lantbruket, det som sällan syns i media men som producerar vår mat.« (2022 manifesto ↗)“We prioritize agriculture, that which rarely appears in media but which produces our food.”

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.

MModeraternaNoYesdeparts from the planderived

The plan wants to improve conditions for running agriculture through lower taxes, explicitly on fuel, and through reduced red tape – agriculture should be supported, not controlled.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan wants to improve conditions for running agriculture through lower taxes, explicitly on fuel, and through reduced red tape – agriculture should be supported, not controlled. A permanent and technology-neutral agricultural deduction gives precisely the long-term conditions the plan seeks, and technology neutrality aligns with the plan's shift from renewable to fossil-free as a goal. The demand is therefore supported in substance.

Original (Swedish)

Planen vill förbättra förutsättningarna att driva lantbruk genom sänkta skatter, uttryckligen på drivmedel, och genom minskat regelkrångel - jordbruket ska stöttas, inte styras. Ett permanent och teknikneutralt jordbruksavdrag ger just de långsiktiga villkor planen efterfrågar, och teknikneutralitet ligger i linje med planens omläggning från förnybart till fossilfritt som mål. Kravet stöds därför i sak.

  • lower taxes for agriculturedecisive»Moderaterna vill förbättra förutsättningarna att driva lantbruk genom att sänka skatterna, vilket vi redan börjat göra på drivmedel, och minska regelkrånglet så att kostnaderna för administration går ner.« (2022 manifesto ↗)“The Moderate Party wants to improve conditions for running agriculture by lowering taxes, which we have already begun doing on fuel, and by reducing red tape so administration costs go down.”
  • support not control agriculture»Vi ska stötta, inte styra, jord- och skogsbruket« (2022 manifesto ↗)“We shall support, not control, agriculture and forestry”
  • increased food production»Stärka jordbruket för att öka den inhemska produktionen av livsmedel« (2022 manifesto ↗)“Strengthen agriculture to increase domestic food production”
  • technology-neutral goals»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”

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.

SDSverigedemokraternaNoYesdeparts from the planderived

The counter-proposal wants to make today's reduction for agricultural diesel into a permanent and technology-neutral agricultural deduction for better long-term conditions.

Plan documents: 2022 manifesto

Reasoning and quotes

The counter-proposal wants to make today's reduction for agricultural diesel into a permanent and technology-neutral agricultural deduction for better long-term conditions. The plan commits to lowering tax on diesel for agriculture and forestry, to lowering taxes and charges for agriculture and to creating long-term stability and increased profitability in land-based industries. A permanent deduction therefore aligns with the plan's demands.

Original (Swedish)

Motförslaget vill göra dagens nedsättning för jordbruksdiesel till ett permanent och teknikneutralt jordbruksavdrag för långsiktigt bättre villkor. Planen åtar sig att sänka skatten på diesel för jord- och skogsbruket, att sänka skatter och avgifter för jordbruket och att skapa långsiktighet och ökad lönsamhet i de areella näringarna. Ett permanent avdrag ligger därmed i linje med planens krav.

  • lower diesel tax in agriculturedecisive»Sänka skatten på diesel för jord- och skogsbruket och den allmänna löneavgiften« (2022 manifesto ↗)“Lower tax on diesel for agriculture and forestry and the general payroll tax”
  • lower taxes for agriculture»Sverigedemokraterna vill sänka skatter och avgifter samt höja den nationella finansieringen inom stödsystemet till jordbruket.« (2022 manifesto ↗)“Sweden Democrats want to lower taxes and charges and increase national financing within the support system for agriculture.”
  • long-term stability in land-based industries»Ökad lönsamhet i svenskt lantbruk ger förutsättningar för utveckling och långsiktighet inom areella näringar.« (2022 manifesto ↗)“Increased profitability in Swedish agriculture provides the conditions for development and long-term stability in land-based industries.”
  • agriculture's competitiveness»Öka det svenska jordbrukets konkurrenskraft och Sveriges självförsörjning av livsmedel« (2022 manifesto ↗)“Increase Swedish agriculture's competitiveness and Sweden's self-sufficiency in food”

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

Documents under consideration

Source: The Swedish Parliament