2023-04-202022/23:SkU14 · p.3SkUTaxation

Tax on fuel, etc.

Tax on petrol, diesel, and biofuels

What's at stake: The issue affects the cost position and competitiveness of farming and forestry businesses as well as the price of biofuels, and thereby both the climate transition of the vehicle fleet and food supply security.

Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.

What the vote decides

The question is whether the tax on biofuels and the diesel-tax reduction for agriculture, forestry, and fisheries should be cut further or made more durable through a farming tax deduction, or whether ongoing preparation of inquiry proposals and already-decided temporary cuts should be awaited before new measures are considered.

Yes Yes — the committee proposal

The committee points to the recent temporary three-year cut in the energy tax on petrol and diesel, the extension of the reduced carbon and energy tax on diesel for agriculture, forestry and fisheries into the second half of 2023, and a proposal for a farming tax deduction to replace today's diesel-tax reduction that is being prepared within government offices, and therefore rejects the motions for further cuts.

No No — the reservations

Reservation 6 (C)

The reservation holds that reduced fossil dependence in agriculture is necessary for climate and security reasons, and wants to scrap the tax on biofuels blended into fossil fuels and introduce a ten-year tax exemption for pure biofuels; the reservation also wants the inquiry's proposal for a farming tax deduction that replaces today's diesel-tax rebate, together with a bio-premium for pure biofuels, to be realized.

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 6 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 21/0/0/3departs from the planconfidence: lownot addressed
SNoYes 94/0/0/13departs from the planconfidence: mediumnot addressed
MPNoAbstain 0/0/14/4departs from the planconfidence: mediumnot addressed
Cown reservationNoNo 0/21/0/3follows the planconfidence: highexplicit
LNoYes 14/0/0/2departs from the planconfidence: mediumderived
KDNoYes 15/0/0/4departs from the planconfidence: mediumderived
MNoYes 60/0/0/8departs from the planconfidence: mediumnot addressed
SDNoYes 64/0/0/9departs from the planconfidence: lownot addressed

Committee proposal

The Riksdag rejects the motions 2022/23:843 by Daniel Bäckström et al. (C) motions 6 and 7, 2022/23:853 by Ulrika Heie et al. (C) motions 13, 16 and 54, 2022/23:1672 by Annie Lööf et al. (C) motion 47, 2022/23:1933 by Sten Bergheden (M), 2022/23:2175 by Per Bolund et al. (MP) motion 53, 2022/23:2190 by Annie Lööf et al. (C) motions 74, 99 and 102, and 2022/23:2192 by Helena Lindahl et al. (C) motion 1.

Original (Swedish)

Riksdagen avslår motionerna 2022/23:843 av Daniel Bäckström m.fl. (C) yrkandena 6 och 7, 2022/23:853 av Ulrika Heie m.fl. (C) yrkandena 13, 16 och 54, 2022/23:1672 av Annie Lööf m.fl. (C) yrkande 47, 2022/23:1933 av Sten Bergheden (M), 2022/23:2175 av Per Bolund m.fl. (MP) yrkande 53, 2022/23:2190 av Annie Lööf m.fl. (C) yrkandena 74, 99 och 102 samt 2022/23:2192 av Helena Lindahl m.fl. (C) yrkande 1.

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

Counter-proposals

Plan vs actual vote

Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.

VVänsterpartietNoYesdeparts from the plannot addressed

The plan requires that activities shift from fossil to renewable and that agriculture and food production become sustainable, which speaks for tax relief for biofuels and for today's diesel refund to be exchanged for an agriculture deduction.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan requires that activities shift from fossil to renewable and that agriculture and food production become sustainable, which speaks for tax relief for biofuels and for today's diesel refund to be exchanged for an agriculture deduction. At the same time, the plan limits biofuel to residual products from harvested forest, which makes a broad ten-year exemption questionable. The support is therefore weakly grounded.

Original (Swedish)

Planen kräver att verksamheter ställer om från fossilt till förnybart och att jordbruket och livsmedelsproduktionen görs hållbar, vilket talar för skattelättnader för biodrivmedel och för att dagens dieselåterbetalning växlas mot ett jordbruksavdrag. Samtidigt begränsar planen biobränsle till restprodukter från avverkad skog, vilket gör ett brett tioårigt undantag tveksamt. Stödet är därför svagt underbyggt.

  • shift from fossil to renewabledecisive»Industrier ska ställa om från fossilt till förnybart med hjälp av stora statliga investeringar och Vänsterpartiet föreslår en grön omställningsfond där staten använder sina ekonomiska muskler och där pengar förs över från företag som smutsar ner till miljö- och klimatvänlig produktion.« (2022 manifesto ↗)“Industries should shift from fossil to renewable with the help of large state investments and the Left Party proposes a green transition fund where the state uses its economic muscle and where money is transferred from companies that pollute to environmentally and climate-friendly production.”
  • sustainable food production»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.”
  • biofuel only from residual products»Den skog som avverkas måste användas klokt där endast restprodukter ska användas till biobränsle.« (2022 manifesto ↗)“The forest that is harvested must be used wisely where only residual products should be used for biofuel.”
  • economic instruments needed»Därför behövs en kraftfull lagstiftning, ekonomiska styrmedel, långsiktig samhällsplanering, klimatinvesteringar« (party programme ↗)“Therefore, strong legislation, economic instruments, long-term social planning, climate investments are needed”

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.

SSocialdemokraternaNoYesdeparts from the plannot addressed

The plan wants to increase Swedish production of renewable fuels so it becomes easier to refuel without fossil fuels, and the party programme demands investments in alternative fuels.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan wants to increase Swedish production of renewable fuels so it becomes easier to refuel without fossil fuels, and the party programme demands investments in alternative fuels. Tax exemptions for pure and blended biofuels as well as an agricultural deduction swapped for the diesel refund are tools for exactly this. The goal of a fossil-free welfare state points the same way; tax rates as such are not addressed.

Original (Swedish)

Planen vill öka den svenska produktionen av förnybara drivmedel så att det blir lättare att tanka fossilfritt, och partiprogrammet kräver satsningar på alternativa drivmedel. Skattebefrielse för rena och inblandade biodrivmedel samt ett jordbruksavdrag växlat mot dieselåterbetalningen är verktyg för just detta. Målet om en fossilfri välfärdsnation pekar samma väg; skattesatserna som sådana behandlas inte.

  • increased production of renewable 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 it becomes easier to refuel without fossil fuels in Sweden.”
  • investment in alternative fuels»Samtidigt krävs det satsningar på att utveckla bränslesnåla motorer, alternativa drivmedel och bättre reningsteknik.« (party programme ↗)“At the same time, investments are required to develop fuel-efficient engines, alternative fuels and better emission reduction technology.”
  • fossil-free welfare state»Sverige ska bli världens första fossilfria välfärdsnation.« (2022 manifesto ↗)“Sweden shall become the world's first fossil-free welfare state.”
  • the climate policy framework»Det klimatpolitiska ramverket ska ligga fast.« (2022 manifesto ↗)“The climate policy framework shall remain fixed.”

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.

MPMiljöpartietNoAbstaindeparts from the plannot addressed

The plan wants to strengthen agriculture with fossil-independent work machinery and phase out fossil subsidies, which includes today's diesel tax reduction.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan wants to strengthen agriculture with fossil-independent work machinery and phase out fossil subsidies, which includes today's diesel tax reduction. The party programme sees Sweden as an important producer of biofuel and wants economic instruments to make environmentally friendly alternatives cheaper. Tax exemption for pure biofuels and an agricultural deduction that replaces the diesel refund is therefore in line with the plan.

Original (Swedish)

Planen vill stärka jordbruket med fossiloberoende arbetsmaskiner och fasa ut fossila subventioner, dit dagens dieselskattenedsättning hör. Partiprogrammet ser Sverige som en viktig producent av biobränsle och vill att styrmedlen gör miljövänliga alternativ billigare. Skattebefrielse för rena biodrivmedel och ett jordbruksavdrag som växlas mot dieselåterbetalningen ligger därför i linje med planen.

  • fossil-independent agriculturedecisive»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-independent work machinery.”
  • phased out fossil subsidies»fasa ut fossila subventioner.« (2022 manifesto ↗)“phase out fossil subsidies.”
  • biofuel as fuel»viktig producent av biobränsle, både för uppvärmning och för att framställa drivmedel till fordon.« (party programme ↗)“important producer of biofuel, both for heating and for producing fuels for vehicles.”
  • instruments that favour the clean»miljövänliga alternativ billigare och de miljöskadliga dyrare att använda.« (party programme ↗)“environmentally friendly alternatives cheaper and environmentally harmful ones more expensive to use.”

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 election manifesto explicitly requires that the tax on biofuels mixed into petrol and diesel be lowered maximally, and that a powerful agricultural deduction and a biofuel premium be introduced to make sustainable agriculture more profitable.

Plan documents: 2022 manifesto

Reasoning and quotes

The election manifesto explicitly requires that the tax on biofuels mixed into petrol and diesel be lowered maximally, and that a powerful agricultural deduction and a biofuel premium be introduced to make sustainable agriculture more profitable. The counter-proposal's demands are in practice the same commitments. The plan also wants to multiply the production of biofuels to strengthen Sweden's energy independence.

Original (Swedish)

Valmanifestet kräver uttryckligen att skatten på biodrivmedel som blandas in i bensin och diesel sänks maximalt, och att ett kraftfullt jordbruksavdrag och en biodrivmedelspremie införs för att göra det hållbara lantbruket mer lönsamt. Motförslagets krav är i praktiken samma åtaganden. Planen vill dessutom mångdubbla produktionen av biobränslen för att stärka Sveriges energioberoende.

  • tax-free biofuelsdecisive»Sänk skatten maximalt på biodrivmedel som blandas in i bensin och diesel.« (2022 manifesto ↗)“Lower tax maximally on biofuels mixed into petrol and diesel.”
  • agricultural deduction and biofuel premium»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 rule simplification and tax cuts, including a powerful agricultural deduction and a biofuel premium that makes sustainable agriculture more profitable.”
  • multiplied biofuel production»Sveriges energioberoende måste stärkas, bland annat genom att mångdubbla produktionen av biobränslen och biogas.« (2022 manifesto ↗)“Sweden's energy independence must be strengthened, among other things by multiplying the production of biofuels and biogas.”
  • switch to renewable fuels»Mer behöver göras för att flyget, sjöfarten och jordbruket ska kunna ställa om till förnybara drivmedel med stärkt konkurrenskraft.« (2022 manifesto ↗)“More must be done to enable aviation, shipping and agriculture to switch to renewable fuels with strengthened competitiveness.”
LLiberalernaNoYesdeparts from the planderived

The election manifesto wants blending of fossil-free fuels to continue and the party programme that tax rebates to fossil fuel are gradually phased out.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The election manifesto wants blending of fossil-free fuels to continue and the party programme that tax rebates to fossil fuel are gradually phased out. Removing the tax on biofuel and switching today's diesel reimbursement to an agricultural deduction follows from these commitments, because it both favours the fossil-free and phases out a fossil rebate. The plan simultaneously requires that bioenergy comes mainly from waste products, which is a reservation against general bio-premiums.

Original (Swedish)

Valmanifestet vill att inblandningen av fossilfria bränslen fortsätter och partiprogrammet att skatterabatter till fossilt bränsle successivt avskaffas. Att slopa skatten på biodrivmedel och växla dagens dieselåterbetalning mot ett jordbruksavdrag följer av dessa åtaganden, eftersom det både gynnar det fossilfria och avvecklar en fossil rabatt. Planen kräver samtidigt att bioenergin i första hand kommer från avfallsprodukter, vilket är ett förbehåll mot generella biopremier.

  • phase out fossil tax rebatesdecisive»Skatterabatter till fossilt bränsle ska successivt avskaffas« (party programme ↗)“Tax rebates to fossil fuel should be gradually phased out”
  • continued fossil-free blending»Fler ska välja elbilen och en inblandning av fossilfria bränslen ska fortsätta.« (2022 manifesto ↗)“More should choose the electric car and blending of fossil-free fuels should continue.”
  • biofuel in the transition»Biobränsle kan bidra till energiomställningen mot mindre klimatpåverkan.« (party programme ↗)“Biofuel can contribute to the energy transition towards lower climate impact.”
  • sustainably produced bioenergy»Bioenergi bör i första hand utvinnas ur« (party programme ↗)“Bioenergy should primarily be extracted from”

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 planderived

The election manifesto requires rule changes and cost relief for Swedish agriculture to increase self-sufficiency, which supports both agricultural deductions and tax relief that lower agriculture's fuel costs.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The election manifesto requires rule changes and cost relief for Swedish agriculture to increase self-sufficiency, which supports both agricultural deductions and tax relief that lower agriculture's fuel costs. The plan moreover wants to phase out fossil fuels and stimulate domestic production of renewable fuels. That the election manifesto wants to reduce the blending of expensive biofuel pulls partly in another direction, but the purpose there is precisely lower costs.

Original (Swedish)

Valmanifestet kräver regeländringar och kostnadslättnader för svenskt lantbruk för att öka självförsörjningen, vilket bär både jordbruksavdraget och skattelättnader som sänker jordbrukets bränslekostnader. Planen vill dessutom fasa ut fossilbränslena och stimulera inhemsk produktion av förnybara bränslen. Att valmanifestet vill minska inblandningen av dyrt biobränsle drar delvis i annan riktning, men syftet där är just lägre kostnader.

  • cost relief for agriculturedecisive»Regeländringar och kostnadslättnader för svenskt lantbruk för att öka Sveriges självförsörjning och stärka lantbrukets konkurrenskraft.« (2022 manifesto ↗)“Rule changes and cost relief for Swedish agriculture to increase Sweden's self-sufficiency and strengthen agriculture's competitiveness.”
  • domestic fuel production»Inhemsk produktion ska stimuleras.« (party programme ↗)“Domestic production shall be stimulated.”
  • phase-out of fossil fuels»Fossilbränslena måste fasas ut från såväl energi- som« (party programme ↗)“Fossil fuels must be phased out from both energy and”
  • lower fuel prices»Sänk bensin- och dieselpriserna rejält för alla, främst genom minskad inblandningen av dyrt biobränsle.« (2022 manifesto ↗)“Reduce petrol and diesel prices significantly for everyone, mainly through reduced blending of expensive biofuel.”

Worldstate weighed in: Inflation 10.6 percent annually — sharpens the plan's requirements for cost relief for agriculture and farming operations

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 plannot addressed

The plan wants to invest in the production of biofuels and at the same time lower the price of petrol and diesel, and it has already begun to lower fuel taxes for agriculture.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan wants to invest in the production of biofuels and at the same time lower the price of petrol and diesel, and it has already begun to lower fuel taxes for agriculture. To abolish the tax on blended and pure biofuels and exchange the diesel rebate for an agricultural deduction is in line with this and with the plan's requirement for increased self-sufficiency. The counter-proposal's requirement thus coincides with the plan's direction.

Original (Swedish)

Planen vill satsa på tillverkning av biodrivmedel och samtidigt sänka priset på bensin och diesel, och den har redan börjat sänka drivmedelsskatterna för lantbruket. Att slopa skatten på inblandade och rena biodrivmedel och växla dieselåterbetalningen mot ett jordbruksavdrag ligger i linje med detta och med planens krav på ökad självförsörjning. Motförslagets krav sammanfaller därmed med planens riktning.

  • investment in biofuelsdecisive»Satsa på tillverkning av biodrivmedel« (2022 manifesto ↗)“Invest in the production of biofuels”
  • lower fuel costs»Sänka priset på bensin och diesel så att du klarar din vardagsekonomi« (2022 manifesto ↗)“Lower the price of petrol and diesel so you can manage your everyday finances”
  • lowered taxes for agriculture»Moderaterna vill förbättra förutsättningarna att driva lantbruk genom att sänka skatterna, vilket vi redan börjat göra på drivmedel« (2022 manifesto ↗)“The Moderate Party wants to improve conditions for running agriculture by lowering taxes, which we have already begun doing on fuel”
  • increased self-sufficiency»Det nya säkerhetsläget i Europa gör att vi som land måste minska vår sårbarhet och öka vår självförsörjningsgrad.« (2022 manifesto ↗)“The new security situation in Europe means that we as a country must reduce our vulnerability and increase our self-sufficiency.”

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 plannot addressed

The plan wants to promote Swedish biofuel production and lower the price at the pump by lowering fuel tax, and lower diesel tax for agriculture and forestry.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan wants to promote Swedish biofuel production and lower the price at the pump by lowering fuel tax, and lower diesel tax for agriculture and forestry. Tax exemption for biofuels and an agricultural deduction that lightens farming's tax burden align with these commitments. The plan is simultaneously critical of a biofuel policy built on imported and expensive biofuels, which makes support weak. The committee's reasoning that already-implemented reductions should be awaited is not addressed.

Original (Swedish)

Planen vill främja svensk biobränsleproduktion och sänka priset vid pump genom sänkt bränsleskatt, samt sänka dieselskatten för jord- och skogsbruket. Skattebefrielse för biodrivmedel och ett jordbruksavdrag som lättar lantbrukets skattebörda ligger i linje med dessa åtaganden. Planen är samtidigt kritisk mot en biodrivmedelspolitik som bygger på importerade och dyra biodrivmedel, vilket gör stödet svagt. Utskottets skäl att redan genomförda sänkningar bör avvaktas berörs inte.

  • promoted Swedish biofuel productiondecisive»Främja svensk biobränsleproduktion« (2022 manifesto ↗)“Promote Swedish biofuel production”
  • lower price at pump»Sänka bensin- och dieselpriset genom sänkt bränsleskatt och minskad reduktionsplikt.« (2022 manifesto ↗)“Lower petrol and diesel prices through lower fuel tax and reduced blending obligation.”
  • lowered diesel tax for farming»Sänka skatten på diesel för jord- och skogsbruket och den allmänna löneavgiften« (2022 manifesto ↗)“Lower diesel tax for agriculture and forestry and the general payroll tax”
  • against imported biofuels»Minska användningen av miljöskadliga och dyra biodrivmedel från utlandet« (2022 manifesto ↗)“Reduce the use of environmentally harmful and expensive imported biofuels”

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.

Share and embed

Embed as a widget (iframe): previewSizeLanguage

Sources and documents

Documents under consideration

Source: The Swedish Parliament