2025-02-262024/25:NU10 · p.5NUBusiness & energy
Regionalized Property Tax
Regionalized property tax for energy and industrial facilities
What's at stake: The outcome affects how much revenue smaller municipalities and regions with substantial energy and industrial activity can retain locally, compared with the revenue continuing to flow to the state and being distributed under the current arrangement.
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 property-tax revenue from electricity-production and industrial facilities should be redistributed regionally to the municipalities and regions where the facilities are located, or remain nationally pooled as at present.
Yes Yes — the committee proposal
The committee rejects the motions proposing to regionalize the property tax on electricity-production and industrial facilities.
No No — the reservations
Reservation 10 (SD)
The reservation wants to regionalize the property tax on electricity-production and industrial facilities to the municipalities and regions where the facilities are located, while keeping tax rates nationally set, in order to strengthen local economies and reduce regional imbalance, and wants the government to commission an inquiry into this.
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 10 by SD.
Abstain The party marks a position of its own that is not one of the two final alternatives.
The decision would have held
Explicit commitments that contradicted the vote: VVänsterpartiet
Ja 216–64Ja 197–83
Counterfactual: the parties above are moved to the position their own documents explicitly point at, carrying their whole contingent present. Every other party keeps its real figures, including dissenters and absentees.
How the AI parties would have voted
For each party: what its own plan – election manifesto and party programme – argues for in this case, next to how the party actually voted. The AI can only answer Yes or No; a party can also abstain.
| AI | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | Yes 19/0/0/5 | differsagainst own programme | confidence: medium | explicit |
| S | No | Yes 93/0/0/13 | differs | confidence: medium | not addressed |
| MP | No | Yes 15/0/0/3 | differs | confidence: high | derived |
| C | No | Abstain 0/0/21/3 | differs | confidence: high | explicit |
| L | Yes | Yes 12/0/0/4 | match | confidence: medium | derived |
| KD | No | Yes 16/0/0/3 | differs | confidence: low | derived |
| M | Yes | Yes 60/0/0/8 | match | confidence: low | derived |
| SD | No | No 0/63/0/9 | match | confidence: high | explicit |
Committee proposal
The Riksdag rejects the motions 2024/25:49 by Martina Johansson (C), 2024/25:693 by Eric Palmqvist et al. (SD), 2024/25:1351 by Per Söderlund et al. (SD) request 11, 2024/25:1889 by Anne-Li Sjölund (C), 2024/25:2468 by Anders Ådahl et al. (C) request 10 and 2024/25:2954 by Muharrem Demirok et al. (C) request 9.
Original (Swedish)
Riksdagen avslår motionerna 2024/25:49 av Martina Johansson (C), 2024/25:693 av Eric Palmqvist m.fl. (SD), 2024/25:1351 av Per Söderlund m.fl. (SD) yrkande 11, 2024/25:1889 av Anne-Li Sjölund (C), 2024/25:2468 av Anders Ådahl m.fl. (C) yrkande 10 och 2024/25:2954 av Muharrem Demirok m.fl. (C) yrkande 9.
Riksdag decision: The Riksdag said no to approximately 60 proposals concerning regional development policy in motions from the ordinary motion period 2024. The proposals concern, among other things, measures for regional development and growth, commercial and public services, and location of state agencies. There are also proposals that regions and municipalities should retain more of the value generated by local natural resources, for example regionalization of property tax and financial compensation for wind and hydropower and other electricity production from natural resources. The Riksdag refers, among other things, to ongoing initiatives and investigative work.
Counter-proposals
- The counter-proposal wants to reduce the administrative burden on entrepreneurs and give agencies a clear mandate to promote business development in rural areas. (SD) — Reservation 10
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 election manifesto explicitly requires that more of the value of natural resources stays where they are extracted and produced and that wind power should benefit both the municipality and residents in the surrounding area.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto explicitly requires that more of the value of natural resources stays where they are extracted and produced and that wind power should benefit both the municipality and residents in the surrounding area. The counter-proposal's requirement that property tax from electricity and industrial facilities is distributed to affected municipalities and regions is the same principle applied to tax revenues. The plan also wants to prevent local communities from being depleted while values are taken away.
Original (Swedish)
Valmanifestet kräver uttryckligen att mer av naturresursernas värden ska stanna kvar där de utvinns och produceras och att vindkraften ska gynna både kommun och boende i närområdet. Motförslagets krav att fastighetsskatten från el- och industrianläggningar fördelas till berörda kommuner och regioner är samma princip tillämpad på skatteintäkterna. Planen vill dessutom motverka att lokalsamhällen utarmas medan värdena förs bort.
- values remain where they are createddecisive»Mer av naturresursernas värden måste stanna kvar där de utvinns och produceras.« (2022 manifesto ↗)“More of the value of natural resources must stay where they are extracted and produced.”
- wind power should benefit the surrounding area»Vindkraften ska gynna både kommun och boende i närområdet.« (2022 manifesto ↗)“Wind power should benefit both the municipality and residents in the surrounding area.”
- the countryside must not be depleted»Oavsett var i landet vi bor så har vi ett gemensamt intresse av att landsbygden inte utarmas.« (2022 manifesto ↗)“Regardless of where in the country we live, we have a common interest in the countryside not being depleted.”
- solidary distribution across the country»Inkomster och kostnader behöver fördelas solidariskt över landet.« (party programme ↗)“Incomes and costs need to be distributed solidarily across the country.”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The election manifesto commits that municipalities which participate in the expansion of wind power facilities shall be able to receive financial support, that is, that the localities which bear the facilities shall also receive a share of the value.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto commits that municipalities which participate in the expansion of wind power facilities shall be able to receive financial support, that is, that the localities which bear the facilities shall also receive a share of the value. The counter-proposal's demand that property tax revenues from electricity and industrial properties be distributed to affected municipalities and regions rests on the same principle, and the party programme's demand for even regional development strengthens it. Since tax rates remain nationally set, the proposal does not conflict with the plan's rejection of a new property tax.
Original (Swedish)
Valmanifestet åtar sig att kommuner som medverkar till utbyggnad av vindkraftverk ska kunna få ekonomiskt stöd, alltså att de orter som bär anläggningarna också ska få del av värdet. Motförslagets krav på att fastighetsskatteintäkter från el- och industrifastigheter fördelas till berörda kommuner och regioner vilar på samma princip, och partiprogrammets krav på jämn regional utveckling stärker den. Eftersom skattesatserna förblir nationellt fastställda krockar förslaget inte med planens nej till en ny fastighetsskatt.
- compensation to host municipalitiesdecisive»Kommuner som medverkar till utbyggnad av vindkraftverk ska kunna få ekonomiskt stöd.« (2022 manifesto ↗)“Municipalities which participate in the expansion of wind power facilities shall be able to receive financial support.”
- even regional development»Alla har ett gemensamt intresse av att hela landet kan leva och utvecklas.« (party programme ↗)“Everyone has a common interest in the entire country being able to live and develop.”
- good conditions in all regions»förutsättningar för arbete, företagande och studier samt erbjuda goda levnadsvillkor.« (party programme ↗)“conditions for work, enterprise and studies as well as providing good living conditions.”
- no new property tax»Vi är emot införandet av en fastighetsskatt.« (2022 manifesto ↗)“We are against the introduction of a property tax.”
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 demands substantial economic benefit-sharing to the municipalities where energy facilities are built and located, so exactly the principle the counter-proposal builds on when property tax from electricity and industrial properties shall be distributed to recipient municipalities.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan demands substantial economic benefit-sharing to the municipalities where energy facilities are built and located, so exactly the principle the counter-proposal builds on when property tax from electricity and industrial properties shall be distributed to recipient municipalities. The decentralist worldview additionally gives regions and municipalities increased responsibility and influence. The plan speaks of benefit-sharing from wind power rather than property tax technique, so the conclusion is derived.
Original (Swedish)
Planen kräver rejäl ekonomisk återbäring till de kommuner där energianläggningar byggs och finns, alltså precis den princip motförslaget bygger på när fastighetsskatt från el- och industrifastigheter ska fördelas till värdkommunerna. Den decentralistiska grundsynen ger dessutom regioner och kommuner ökat ansvar och inflytande. Planen talar om återbäring från vindkraft snarare än om fastighetsskattens teknik, varför slutsatsen härleds.
- benefit-sharing to recipient municipalitiesdecisive»Ge rejäl ekonomisk återbäring till de kommuner där det byggs och finns vindkraft.« (2022 manifesto ↗)“Give substantial economic benefit-sharing to the municipalities where wind power is built and located.”
- increased municipal influence»vi vill att regioner och kommuner ges ett ökat ansvar och inflytande över de politiska beslut som berör regionen och kommunen« (party programme ↗)“we want regions and municipalities to be given increased responsibility and influence over political decisions affecting the region and municipality”
- equivalent municipal conditions»Ett väl fungerande skattesystem ska ge likvärdiga ekonomiska förutsättningar att bedriva kommunal service i hela landet.« (party programme ↗)“A well-functioning tax system shall provide equivalent economic conditions to conduct municipal services throughout the country.”
- energy as rural industry»Även energisektorn är en näring av stor vikt för landsbygden.« (party programme ↗)“The energy sector is also an industry of great importance for the 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.
The election manifesto establishes that more of the value from natural resources such as wind power, hydropower and mines shall remain local and that profits from local power production to a greater degree shall stay in rural areas.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto establishes that more of the value from natural resources such as wind power, hydropower and mines shall remain local and that profits from local power production to a greater degree shall stay in rural areas. The counter-proposal's requirement that the property tax from electricity and industrial properties is distributed to the municipalities where the installations are located is precisely that. The party programme's active regional policy points in the same direction.
Original (Swedish)
Valmanifestet slår fast att mer av värdet från naturresurser som vindkraft, vattenkraft och gruvor ska stanna kvar lokalt och att vinsterna från lokal kraftproduktion i högre grad ska stanna i bygden. Motförslagets krav på att fastighetsskatten från el- och industrifastigheter fördelas till de kommuner där anläggningarna finns är exakt detta. Partiprogrammets aktiva regionalpolitik pekar i samma riktning.
- natural resource values stay localdecisive»Mer av värdet som skapas från naturresurser« (2022 manifesto ↗)“More of the value created from natural resources”
- profits stay in rural areas»Vinsterna från lokal kraftproduktion« (2022 manifesto ↗)“Profits from local power production”
- equal conditions across the country»Alla delar av landet ska ges likvärdiga förutsättningar för utveckling och tillväxt.« (party programme ↗)“All parts of the country shall be given equal conditions for development and growth.”
- policy tools for regional policy»Exempel på sådana styrmedel är ett väl fungerande skatteutjämningssystem« (party programme ↗)“Examples of such policy tools are a well-functioning tax equalization system”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The plan's line is to equalize the economic conditions between municipalities and regions for factors they cannot influence and to shift financing responsibility to the state for more equitable conditions throughout the country.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan's line is to equalize the economic conditions between municipalities and regions for factors they cannot influence and to shift financing responsibility to the state for more equitable conditions throughout the country. Allowing property tax revenues from electricity and industrial properties to remain where the facilities are located goes in the opposite direction and makes the tax system less simple and transparent. The plan therefore speaks against the counter-proposal's requirements.
Original (Swedish)
Planens linje är att utjämna de ekonomiska villkoren mellan kommuner och regioner för faktorer de inte kan påverka och att flytta finansieringsansvar till staten för mer likvärdiga villkor i hela landet. Att låta fastighetsskatteintäkter från el- och industrifastigheter stanna där anläggningarna ligger går i motsatt riktning och gör skattesystemet mindre enkelt och transparent. Planen talar därför mot motförslagets krav.
- equalization between municipalitiesdecisive»De ekonomiska villkoren för kommuner och regioner behöver därför utjämnas med avseende på faktorer som inte går att påverka.« (party programme ↗)“The economic conditions for municipalities and regions therefore need to be equalized with respect to factors that cannot be influenced.”
- state financing responsibility»Vi vill skapa mer likvärdiga villkor och skatter genom att flytta finansieringsansvaret för bland annat skolan och LSS till staten.« (2022 manifesto ↗)“We want to create more equitable conditions and taxes by shifting financing responsibility for, among other things, schools and LSS to the state.”
- 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 promote the wealth-creating forces, be as simple and transparent as possible and promote a sustainable climate and a good environment.”
- growth incentives in equalization»Utjämningssystemet ska innehålla drivkrafter för tillväxt.« (party programme ↗)“The equalization system shall contain incentives for growth.”
The plan's regional policy says that local preconditions in the form of natural resources shall be supported and promoted and that the goal is that all Sweden shall live, and municipal self-governance shall be strong.
Plan documents: party programme
Reasoning and quotes
The plan's regional policy says that local preconditions in the form of natural resources shall be supported and promoted and that the goal is that all Sweden shall live, and municipal self-governance shall be strong. That let the property tax from electricity and industrial properties partly stay where the facilities are located is an expression of that principle. Simultaneously, the plan requires a state equalisation system that evens out differences in tax capacity, which pulls in the opposite direction and makes the assessment uncertain.
Original (Swedish)
Planens regionalpolitik säger att lokala förutsättningar i form av naturresurser ska stödjas och främjas och att målet är att hela Sverige ska leva, och den kommunala självstyrelsen ska vara stark. Att låta fastighetsskatten från el- och industrifastigheter delvis stanna där anläggningarna finns är ett uttryck för den principen. Samtidigt kräver planen ett statligt utjämningssystem som jämnar ut skillnader i skattekraft, vilket drar i motsatt riktning och gör bedömningen osäker.
- local preconditions are promoteddecisive»De lokala och regionala förutsättningar som finns« (party programme ↗)“The local and regional preconditions that exist”
- all Sweden shall live»Målet är att hela Sverige ska leva och att varje kommun och region ska vara ett fungerande samhälle« (party programme ↗)“The goal is that all Sweden shall live and that every municipality and region shall be a functioning society”
- strong municipal self-governance»Den kommunala självstyrelsen ska vara stark« (party programme ↗)“Municipal self-governance shall be strong”
- state municipal equalisation»Systemet för kommunal utjämning ska vara statligt« (party programme ↗)“The system for municipal equalisation shall be state-run”
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 contains no commitment to regionalize property tax revenues.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan contains no commitment to regionalize property tax revenues. Its property tax policy points in the opposite direction: property tax shall not be reintroduced and the tax system shall become simpler, not provided with a new regional distribution mechanism. Low and efficient taxes are the guiding principle, even though the plan also wants decisions to be made close to citizens. The counter-proposal's demand is therefore rejected.
Original (Swedish)
Planen innehåller inget åtagande om att regionalisera fastighetsskatteintäkter. Dess fastighetsskattepolitik pekar i motsatt riktning: fastighetsskatten ska inte återinföras och skattesystemet ska bli enklare, inte förses med en ny regional fördelningsmekanism. Låga och effektiva skatter är den bärande principen, även om planen också vill att beslut fattas nära medborgarna. Motförslagets krav avvisas därför.
- no to property taxdecisive»Stoppa återinförandet av fastighetsskatten och sänkta ränteavdrag« (2022 manifesto ↗)“Stop the reintroduction of property tax and reduced interest deductions”
- simpler tax system»måste skattesystemet bli enklare« (2022 manifesto ↗)“the tax system must become simpler”
- low effective taxes»effektiva och aldrig avkräva medborgarna mer än nödvändigt« (party programme ↗)“efficient and never charge citizens more than necessary”
- decisions at lowest effective level»Det politiska systemet ska bygga på att beslut fattas på lägsta« (party programme ↗)“The political system shall be built on decisions being made at the lowest”
The election manifesto explicitly states that property tax from industrial and power generation facilities shall remain at regional level and lists regionalisation of this tax as a commitment.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto explicitly states that property tax from industrial and power generation facilities shall remain at regional level and lists regionalisation of this tax as a commitment. The party justifies it by saying that revenues from raw material extraction and industry rarely reach the local communities and that the whole country should share in prosperity. The counter-proposal's requirement for regional distribution of these tax revenues is thus the plan's own line.
Original (Swedish)
Valmanifestet säger uttryckligen att fastighetsskatten från industri- och elproduktionsanläggningar ska stanna på regional nivå och listar regionalisering av denna skatt som ett åtagande. Partiet motiverar det med att intäkter från råvaruutvinning och industri sällan kommer lokalbygden till del och att hela landet ska få del av välståndet. Motförslagets krav på regional fördelning av dessa skatteintäkter är därmed planens egen linje.
- regionalised property taxdecisive»Den fastighetsskatt som tas ut från industri- och elproduktionsanläggningar vill vi ska stanna på regional nivå.« (2022 manifesto ↗)“The property tax collected from industrial and power generation facilities we want to remain at regional level.”
- regionalisation of tax revenues»Regionalisera fastighetsskatten från industri- och elproduktionsanläggningar« (2022 manifesto ↗)“Regionalise the property tax from industrial and power generation facilities.”
- revenues to local communities»om hur intäkter från råvaruutvinning och industri sällan kommer lokalbygden till del« (2022 manifesto ↗)“how revenues from raw material extraction and industry rarely reach the local communities.”
- prosperity throughout the country»Låta hela landet få del av välstånd« (2022 manifesto ↗)“Let the whole country share in prosperity.”
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Sources and documents
- The committee report on riksdagen.se (2024/25:NU10)
- Committee report full text (HC01NU10)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2024/25:1 — Återbäring av del av värdet från elproduktion till närområdet av Gudrun Brunegård (KD)
- Motion 2024/25:1035 — Statlig närvaro i Dalarna av Mathias Bengtsson (KD)
- Motion 2024/25:1057 — Statlig myndighet till Halland av Christofer Bergenblock (C)
- Motion 2024/25:1102 — En statlig myndighet i Halland av Helena Storckenfeldt och Lars Püss (båda M)
- Motion 2024/25:1175 — Statlig myndighet till Halland av Larry Söder (KD)
- Motion 2024/25:1194 — Flytt av Livsmedelsverket och Tullverket till Skåne av Niels Paarup-Petersen (C)
- Motion 2024/25:1329 — Gruvpolitik för en mer hållbar mineral- och metallförsörjning av Elin Söderberg m.fl. (MP)
- Motion 2024/25:1349 — Levande landsbygd av Eric Palmqvist m.fl. (SD)
- Motion 2024/25:1351 — Punktskatt av Per Söderlund m.fl. (SD)
- Motion 2024/25:1371 — Politik för stärkt äganderätt av Martin Kinnunen m.fl. (SD)
- Motion 2024/25:1373 — Livsmedel av Martin Kinnunen m.fl. (SD)
- Motion 2024/25:1454 — Regional utveckling - för ett levande Sverige av Tobias Andersson m.fl. (SD)
- Motion 2024/25:1457 — Mineralpolitik för en stark gruvnäring av Tobias Andersson m.fl. (SD)
- Motion 2024/25:1556 — Berörda kommuners och regioners del av vind- och vattenkraftens värden av Helena Lindahl och Daniel Bäckström (båda C)
- Motion 2024/25:1646 — Statlig service och närvaro i hela landet av Ida Ekeroth Clausson m.fl. (S)
- Motion 2024/25:1667 — Kommersiell service på landsbygden av Gunilla Svantorp och Sofia Skönnbrink (båda S)
- Motion 2024/25:1814 — Livskraftig skånsk landsbygd av Peter Ollén m.fl. (M)
- Motion 2024/25:1889 — Regionalisering av fastighetsskatten på vatten- och vindkraft av Anne-Li Sjölund (C)
- Motion 2024/25:1954 — Stockholms stad - uppfinnandets och innovationens huvudstad av Kristina Axén Olin m.fl. (M)
- Motion 2024/25:2081 — Överskott från vattenkraften av Lars Beckman (M)
Source: The Swedish Parliament