2025-02-132024/25:SkU11 · p.2SkUTaxation

Changed scope of the alcohol tax reduction

The production cap for the reduced alcohol tax on beer from small breweries

What's at stake: A higher ceiling would let more, and somewhat larger, small breweries keep the lower tax rate as they grow, while a lower ceiling concentrates the relief on only the smallest producers. The question therefore affects the growth prospects and competitiveness of independent beer producers.

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 production ceiling for the reduced alcohol tax on beer from independent small breweries should remain at 3 million litres a year or be raised to 5 million litres a year.

Yes Yes — the committee proposal

The committee rejects the motion. It had already, in an opinion to the Finance Committee on the budget bill, rejected raising the production ceiling to 5 million litres a year, and is not prepared to direct the government to change the scope of the reduction now.

No No — the reservations

Reservation 1 (C)

The reservation (C) welcomes the differentiation of the alcohol tax for smaller producers but considers the 3-million-litre production limit too narrow. It calls for raising the ceiling to 5 million litres a year and making the tax phase-in less steep, to strengthen growth conditions for the producers concerned.

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 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.

PlanVoteConfidenceEvidence
VYesYes 19/0/0/5follows the planconfidence: mediumderived
SYesYes 87/0/0/19follows the planconfidence: lownot addressed
MPYesYes 14/0/0/4follows the planconfidence: lownot addressed
Cown reservationNoNo 0/20/0/4follows the planconfidence: mediumderived
LYesYes 12/0/0/4follows the planconfidence: mediumderived
KDYesYes 15/0/0/4follows the planconfidence: mediumderived
MNoYes 54/0/0/14departs from the planconfidence: mediumnot addressed
SDNoYes 62/0/0/10departs from the planconfidence: mediumderived

Committee proposal

Parliament rejects motion 2024/25:3278 by Anders Ådahl et al. (C).

Original (Swedish)

Riksdagen avslår motion 2024/25:3278 av Anders Ådahl m.fl. (C).

Riksdag decision: Parliament said yes to the government's proposal for reduced alcohol tax for beer from independent small breweries. To be covered by the tax reduction, the producer's annual production may be at most 3 million liters of beer. Producers in the category with the lowest production are given a tax reduction of 50 percent. The reduction then decreases in steps of 10 percentage points per category. The purpose of the new rules is to improve the economic conditions for small beer producers to conduct their activities. The legislative changes take effect on July 1, 2025.

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 planderived

The party programme demands a restrictive regulation of alcohol and sees care as part of broader public health work, while wanting tax levels to increase to address major societal challenges.

Plan documents: party programme

Reasoning and quotes

The party programme demands a restrictive regulation of alcohol and sees care as part of broader public health work, while wanting tax levels to increase to address major societal challenges. Broadening the alcohol tax reduction from 3 to 5 million liters per year and making the phase-in less steep goes in the opposite direction from a restrictive alcohol policy. The plan's openness for good conditions for healthy businesses does not outweigh that commitment.

Original (Swedish)

Partiprogrammet kräver en restriktiv reglering av alkohol och ser vården som en del av ett bredare folkhälsoarbete, samtidigt som det vill att skattenivåerna ökar för att klara de stora samhällsutmaningarna. Att bredda alkoholskattenedsättningen från 3 till 5 miljoner liter per år och göra infasningen mindre brant går i motsatt riktning mot en restriktiv alkoholpolitik. Planens öppning för goda villkor för sunda företag väger inte upp det åtagandet.

  • restrictive alcohol policydecisive»Vi vill se en restriktiv reglering av alkohol och tobak.« (party programme ↗)“We want to see a restrictive regulation of alcohol and tobacco.”
  • public health before commercial interests»Vården behöver ses som en del i det bredare arbetet med folkhälsa.« (party programme ↗)“Care needs to be seen as part of the broader work on public health.”
  • raised rather than lowered taxes»För att ta tag i de stora samhällsutmaningarna kommer skattenivåerna« (party programme ↗)“To address the major societal challenges, tax levels will”
  • good conditions for healthy businesses»Vi vill se goda villkor för sunda företag« (party programme ↗)“We want to see good conditions for healthy businesses”
SSocialdemokraternaYesYesfollows the plannot addressed

The plan does not take a position on the design of the alcohol tax.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan does not take a position on the design of the alcohol tax. The party programme states that the tax system's most important task is to finance welfare, and the election manifesto places increased resources to welfare against large tax cuts. Broadening the reduction to five million litres entails a larger tax loss on a health-hazardous commodity, which the plan does not support, even though the programme wants to stimulate small business.

Original (Swedish)

Planen tar inte ställning till alkoholskattens utformning. Partiprogrammet slår fast att skattesystemets viktigaste uppgift är att finansiera välfärden, och valmanifestet ställer ökade resurser till välfärden mot stora skattesänkningar. Att bredda nedsättningen till fem miljoner liter innebär ett större skattebortfall på en hälsofarlig vara, vilket planen inte ger stöd för, även om programmet vill stimulera småföretagande.

  • taxes finance welfaredecisive»Skattesystemets viktigaste uppgift är att finansiera vår välfärd och nödvändiga« (party programme ↗)“The tax system's most important task is to finance our welfare and necessary”
  • welfare before tax cuts»En avgörande fråga i höstens val är om vi ska fortsätta öka resurserna till välfärden, eller om stora skattesänkningar ska gå före.« (2022 manifesto ↗)“A decisive question in this autumn's election is whether we shall continue to increase resources to welfare, or whether large tax cuts shall come first.”
  • health considerations regarding alcohol»och till en trygg uppväxt fri från droger och våld.« (party programme ↗)“and to a safe childhood free from drugs and violence.”
  • stimulate small business»entreprenörskap och kooperativ och social företagsamhet ska stimuleras.« (party programme ↗)“entrepreneurship and cooperatives and social enterprise shall be stimulated.”
MPMiljöpartietYesYesfollows the plannot addressed

The plan's economic basic principle is that what is harmful shall be expensive and that society's costs shall be visible in the price, and alcohol is pointed out as a product that costs society enormous sums.

Plan documents: party programme

Reasoning and quotes

The plan's economic basic principle is that what is harmful shall be expensive and that society's costs shall be visible in the price, and alcohol is pointed out as a product that costs society enormous sums. Broadening the tax reduction to producers with up to 5 million litres per year lowers the alcohol tax for a significant volume and thus goes against that guidance. The plan does not address production limits for alcohol tax, so the position is derived from the restrictive alcohol and steering instrument principle.

Original (Swedish)

Planens ekonomiska grundprincip är att det som är skadligt ska vara dyrt och att samhällets kostnader ska synas i priset, och alkohol pekas ut som en produkt som orsakar samhället enorma kostnader. Att bredda skattenedsättningen till producenter med upp till 5 miljoner liter per år sänker alkoholskatten för en betydande volym och går därmed emot den styrningen. Planen behandlar inte produktionstak för alkoholskatt, så ställningstagandet härleds ur den restriktiva alkohol- och styrmedelsprincipen.

  • harmful shall be heavily taxeddecisive»det som är dåligt ska vara dyrt« (party programme ↗)“what is bad shall be expensive”
  • alcohol's societal costs»Alkohol och andra droger orsakar samhället« (party programme ↗)“Alcohol and other drugs cost society”
  • restrictive alcohol policy»liksom reklam för spel och alkohol« (party programme ↗)“as well as advertising for gambling and alcohol”
CCenterpartietNoNofollows the planderived

The election manifesto's commitment is to lower taxes on jobs and business, especially for small businesses, and the plan explicitly points out local producers of alcoholic beverages as a group whose conditions shall be improved to develop rural areas and tourism.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The election manifesto's commitment is to lower taxes on jobs and business, especially for small businesses, and the plan explicitly points out local producers of alcoholic beverages as a group whose conditions shall be improved to develop rural areas and tourism. A higher production ceiling and a less steep phase-in aligns with that, as does the principle that the tax scale should not penalize growth and development. The plan also says that the tax burden on job-creation companies shall be made as small as possible. The alcohol tax ceiling is not directly addressed, therefore the conclusion is derived.

Original (Swedish)

Valmanifestets åtagande är att sänka skatten på jobb och företagande särskilt för småföretag, och planen pekar uttryckligen ut lokala producenter av alkoholhaltiga drycker som en grupp vars villkor ska förbättras för att utveckla landsbygden och besöksnäringen. Ett högre produktionstak och en mindre brant infasning ligger i linje med det, liksom med principen att skatteskalan inte ska bestraffa tillväxt och utveckling. Planen säger också att skattebördan på jobbskapande företag ska göras så liten som möjligt. Alkoholskattens taknivå behandlas inte direkt, därför härledning.

  • lower taxes for small businessesdecisive»Sänk skatten på jobb och företagande, särskilt för småföretag och egenföretagare.« (2022 manifesto ↗)“Lower taxes on jobs and business, especially for small businesses and self-employed.”
  • strengthen local beverage producers»Tillåt gårdsförsäljning av alkohol för att stärka besöksnäringen och utveckla landsbygden.« (2022 manifesto ↗)“Allow on-farm sales of alcohol to strengthen tourism and develop rural areas.”
  • tax should not penalize growth»Därför måste skatteskalan göras mindre brant, så att den inte bestraffar ansträngningar och utveckling« (party programme ↗)“Therefore the tax scale must be made less steep, so that it does not penalize effort and development”
  • low tax on business»Skattebördan på jobbskapande i företag ska göras så liten som möjligt.« (party programme ↗)“The tax burden on job creation in companies shall be made as small as possible.”
LLiberalernaYesYesfollows the planderived

The party programme sets out a restrictive alcohol policy where total alcohol consumption shall be kept down, in part through high alcohol tax, and where public health shall weigh more heavily than producer interests.

Plan documents: party programme

Reasoning and quotes

The party programme sets out a restrictive alcohol policy where total alcohol consumption shall be kept down, in part through high alcohol tax, and where public health shall weigh more heavily than producer interests. Raising the production ceiling to 5 million litres per year and making the phase-in less steep widens the tax reduction and goes in the opposite direction. The plan's desire to improve conditions for small businesses weighs less than the explicit public health commitment in the alcohol field.

Original (Swedish)

Partiprogrammet slår fast en restriktiv alkoholpolitik där den totala alkoholkonsumtionen ska hållas nere, bland annat genom en hög alkoholskatt, och att folkhälsan ska väga tyngre än producentintressen. Att höja produktionstaket till 5 miljoner liter per år och göra infasningen mindre brant vidgar skattenedsättningen och går i motsatt riktning. Planens vilja att förbättra villkoren för små företag väger lättare än det uttryckliga folkhälsoåtagandet på alkoholområdet.

  • restrictive alcohol policydecisive»Sverige ska ha en restriktiv alkoholpolitik.« (party programme ↗)“Sweden shall have a restrictive alcohol policy.”
  • high alcohol tax»den totala alkoholkonsumtionen hålls nere, bland annat genom en hög« (party programme ↗)“total alcohol consumption is kept down, in part through high”
  • public health ahead of producer interests»I EU ska hänsynen till folkhälsan väga tyngre än jordbruksintressen.« (party programme ↗)“In the EU, public health considerations shall weigh more heavily than agricultural interests.”
  • increased consumption taxes»Sänkta skatter ska växlas mot höjda konsumtionsskatter och miljöskatter.« (party programme ↗)“Tax reductions shall be exchanged for increased consumption taxes and environmental taxes.”
KDKristdemokraternaYesYesfollows the planderived

The alcohol policy commitment in the plan is to minimise alcohol harm through low total consumption, including through active price policy.

Plan documents: party programme

Reasoning and quotes

The alcohol policy commitment in the plan is to minimise alcohol harm through low total consumption, including through active price policy. That the production ceiling be raised to 5 million litres broadens the tax reduction and lowers the price on a larger part of production, which goes against that line. The plan furthermore rejects direct business subsidies and wants that business policy be conducted with general means rather than targeted relief for selected producers.

Original (Swedish)

Det alkoholpolitiska åtagandet i planen är att minimera alkoholskador genom en låg totalkonsumtion, bland annat med en aktiv prispolitik. Att höja produktionstaket till 5 miljoner liter breddar skattenedsättningen och sänker priset på en större del av produktionen, vilket går emot den linjen. Planen avvisar dessutom direkta företagssubventioner och vill att näringspolitiken bedrivs med generella medel snarare än riktade lättnader för utvalda producenter.

  • low total alcohol consumptiondecisive»Det alkoholpolitiska arbetet ska syfta till att minimera alkoholskador genom en låg totalkonsumtion.« (party programme ↗)“Alcohol policy work shall aim to minimise alcohol harm through low total consumption.”
  • active price policy on alcohol»Genom generella och särskilda åtgärder som information, en aktiv prispolitik, försäljningsmonopol och en restriktiv lagstiftning, skapas förutsättningar för att minska skadeverkningarna.« (party programme ↗)“Through general and special measures such as information, active price policy, sales monopoly and restrictive legislation, conditions are created to reduce harmful effects.”
  • no business subsidies»Direkta företagssubventioner avvisas.« (party programme ↗)“Direct business subsidies are rejected.”
  • general means in business policy»Näringspolitiken ska bedrivas med generella medel, det vill säga syfta till att skapa goda förutsättningar för företagande över hela landet.« (party programme ↗)“Business policy shall be conducted with general means, that is to say aim to create good conditions for enterprise throughout the country.”
MModeraternaNoYesdeparts from the plannot addressed

The election manifesto's commitment that drive for investment and entrepreneurship shall be strengthened through lower taxes on entrepreneurship, and that conditions for starting, growing and expanding shall be good, points toward broadening the tax reduction so it covers more growing producers.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The election manifesto's commitment that drive for investment and entrepreneurship shall be strengthened through lower taxes on entrepreneurship, and that conditions for starting, growing and expanding shall be good, points toward broadening the tax reduction so it covers more growing producers. The counter-proposal requires precisely this: a higher production ceiling and less steep phase-in to strengthen growth conditions. The plan also says that tax burden is already among the world's highest and that more tax is not a solution. However the subject matter of alcohol tax ceiling is not directly addressed.

Original (Swedish)

Valmanifestets åtagande att stärka drivkrafterna för investeringar och entreprenörskap genom lägre skatter på företagande, och att villkoren för att starta, växa och expandera ska vara goda, pekar mot att bredda skattenedsättningen så att den täcker fler växande producenter. Motförslaget kräver just detta: ett högre produktionstak och mindre brant infasning för att stärka tillväxtförutsättningarna. Planen säger dessutom att skattetrycket redan är bland världens högsta och att mer skatt inte är någon lösning. Sakfrågan om alkoholskattens tak berörs dock inte direkt.

  • lower taxes on entrepreneurshipdecisive»Stärka drivkrafterna för investeringar, forskning och entreprenörskap, genom lägre skatter på företagande« (2022 manifesto ↗)“Strengthen incentives for investment, research and entrepreneurship, through lower taxes on entrepreneurship”
  • good conditions to grow»Villkoren för att starta, växa och expandera behöver vara goda för att fler ska våga lämna trygga och välbetalda jobb för att starta företag.« (2022 manifesto ↗)“Conditions for starting, growing and expanding need to be good so that more dare to leave secure and well-paid jobs to start a business.”
  • reduced tax burden(2022 manifesto)
  • high taxes hamper growth»Alltför höga skatter och en överreglerad ekonomi har hämmat tillväxt och jobbskapande« (party programme ↗)“Too high taxes and an over-regulated economy have hampered growth and job creation”

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.

SDSverigedemokraternaNoYesdeparts from the planderived

The election manifesto wants taxes at a level that does not hamper Swedish companies and believes that lowered or better-designed taxes in the long run increase growth and tax revenues.

Plan documents: 2022 manifesto

Reasoning and quotes

The election manifesto wants taxes at a level that does not hamper Swedish companies and believes that lowered or better-designed taxes in the long run increase growth and tax revenues. A raised production ceiling and a less steep phase-in strengthens precisely smaller producers' conditions for growth, which is in line with the plan's commitments to lower taxes and fees within food production and about new enterprise. The plan does not however directly address the design of the alcohol tax.

Original (Swedish)

Valmanifestet vill ha skatter på en nivå som inte hämmar svenska företag och menar att sänkta eller bättre utformade skatter på sikt ökar tillväxten och skatteintäkterna. Ett höjt produktionstak och en mindre brant infasning stärker just mindre producenters tillväxtförutsättningar, vilket ligger i linje med planens åtaganden om sänkta skatter och avgifter inom livsmedelsproduktionen och om nyföretagande. Planen behandlar dock inte alkoholskattens utformning direkt.

  • competitive taxesdecisive»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that does not hamper Swedish companies in international competition.”
  • lowered taxes give growth»Sänkta eller bättre utformade skatter kommer i många fall att på sikt öka skatteintäkterna eftersom en sådan politik leder till ökad tillväxt.« (2022 manifesto ↗)“Lowered or better-designed taxes will in many cases in the long run increase tax revenues because such a policy leads to increased growth.”
  • lowered taxes for the food industry»Sverigedemokraterna vill sänka skatter och avgifter samt höja den nationella finansieringen inom stödsystemet till jordbruket.« (2022 manifesto ↗)“Sweden Democrats want to lower taxes and fees and increase national financing within the support system for agriculture.”
  • promote new enterprise»Skapa förutsättningar för nyföretagande och entreprenörskap« (2022 manifesto ↗)“Create conditions for new enterprise and entrepreneurship.”

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