2025-03-262024/25:SkU9 · p.10SkUTaxation
Lower tax on solar energy ownership shares
Lower tax on co-owned shares in solar energy installations
What's at stake: The decision affects whether apartment residents can get a tax break for their share in shared solar installations on the same terms as house owners, shaping how broadly solar-energy investment is supported.
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 people living in multi-family housing who own a share in a joint solar installation should get the same green tax deduction as someone installing solar panels on their own roof, or whether the green deduction should instead be changed in other ways without this extension.
Yes Yes — the committee proposal
The committee points to the fact that the government is already working on changes to the green deduction, including a lower subsidy rate for solar panels and the removal of the tax reduction for micro-generation of electricity, and does not want to pre-empt that work with further changes to the deduction right now.
No No — the reservations
Reservation 19 (C, MP)
The reservation (C, MP) wants to lower the tax for people who live in an apartment and own a share in a solar installation, so that co-owners get the same green deduction for their investment as someone building solar panels on their own roof, making better use of all roof space and supporting the shift to renewable energy.
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 19 by C, MP.
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: MModeraterna
Ja 268–36Ja 208–96
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 20/0/0/4 | differs | confidence: medium | derived |
| S | No | Yes 93/0/0/13 | differs | confidence: medium | derived |
| MP | No | No 0/16/0/2 | match | confidence: high | explicit |
| C | No | No 0/20/0/4 | match | confidence: high | explicit |
| L | No | Yes 14/0/0/2 | differs | confidence: low | derived |
| KD | No | Yes 17/0/0/2 | differs | confidence: medium | not addressed |
| M | No | Yes 60/0/0/8 | differsagainst own programme | confidence: medium | explicit |
| SD | Yes | Yes 62/0/0/10 | match | confidence: medium | not addressed |
Committee proposal
The Riksdag rejects the motions 2024/25:2613 by Elin Söderberg et al. (MP) demand 45, 2024/25:3047 by Linus Lakso et al. (MP) demand 17 and 2024/25:3169 by Rickard Nordin et al. (C) demand 112.
Original (Swedish)
Riksdagen avslår motionerna 2024/25:2613 av Elin Söderberg m.fl. (MP) yrkande 45, 2024/25:3047 av Linus Lakso m.fl. (MP) yrkande 17 och 2024/25:3169 av Rickard Nordin m.fl. (C) yrkande 112.
Riksdag decision: The Riksdag rejected approximately 140 proposals about income tax of individuals that are contained in motions submitted during the general motion period in 2024. The Riksdag refers mainly to previous positions, ongoing legislative work and current legislation in the area. The motions deal with, among other things, income taxation regarding job tax credits, tax reduction for sick and activity benefits, RUT and ROT deductions and various tax reforms.
Counter-proposals
- The counter-proposal wants to introduce a rural deduction for members of co-operative associations. (C, MP) — Reservation 19
Plan vs actual vote
Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.
The plan demands a radical expansion of renewable electricity production and states that it is the responsibility of politics to make climate-smart alternatives easy and cheap for everyone, not just for those who own their own roof.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan demands a radical expansion of renewable electricity production and states that it is the responsibility of politics to make climate-smart alternatives easy and cheap for everyone, not just for those who own their own roof. The plan moreover encourages cooperative ownership forms. Share-owners in a solar panel installation receiving the same green deduction follows from these commitments, although the design of the deduction is not addressed.
Original (Swedish)
Planen kräver en radikal utbyggnad av den förnybara elproduktionen och slår fast att det är politikens ansvar att göra klimatsmarta alternativ enkla och billiga för alla, inte bara för den som äger ett eget tak. Planen uppmuntrar dessutom kooperativa ägandeformer. Att andelsägare i en solcellsanläggning får samma gröna avdrag följer av dessa åtaganden, även om avdragets utformning inte behandlas.
- politics makes climate choices possibledecisive»Det är politikens, och inte individens, ansvar att skapa möjligheter för människor att välja enkla och billiga klimatsmarta alternativ.« (2022 manifesto ↗)“It is the responsibility of politics, and not the individual, to create opportunities for people to choose easy and cheap climate-smart alternatives.”
- expanded renewable electricity»En radikal utbyggnad av den förnybara elproduktionen är avgörande« (party programme ↗)“A radical expansion of renewable electricity production is crucial”
- cooperative ownership forms»ägandeformer som stärker demokratiska strukturer och samhällsnytta.« (party programme ↗)“ownership forms that strengthen democratic structures and public benefit.”
- investment in renewable energy»Produktionen av både el och exempelvis vätgas behöver öka kraftigt när vi ställer om från användning av fossila bränslen, därför behöver staten gå in med satsningar på förnybar energi.« (2022 manifesto ↗)“Production of both electricity and, for example, hydrogen needs to increase significantly as we transition away from fossil fuels, so the state needs to invest in renewable energy.”
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 wants to ensure that solar panels become more numerous, expand electricity production of all kinds and make it easier for households to energy-efficient and participate in the transition.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto wants to ensure that solar panels become more numerous, expand electricity production of all kinds and make it easier for households to energy-efficient and participate in the transition. A reduced tax for apartment residents who own a share in a solar cell installation makes it possible for more roof surfaces to be used and more households to have the same conditions as house owners, in line with this. The plan thus also speaks against the committee's reason that support should instead be cut.
Original (Swedish)
Valmanifestet vill se till att solpanelerna blir fler, bygga ut elproduktionen av alla slag och underlätta för hushållen att energieffektivisera och delta i omställningen. En sänkt skatt för lägenhetsboende som äger en andel i en solcellsanläggning gör att fler takytor kan användas och att fler hushåll får samma villkor som villaägaren, i linje med detta. Planen talar därmed också mot utskottets skäl att stöden i stället bör bantas.
- more solar panelsdecisive»Vi behöver också värna vattenkraften och se till att solpanelerna blir fler, bland annat på offentliga och kommersiella byggnader.« (2022 manifesto ↗)“We also need to protect hydropower and ensure that solar panels become more numerous, including on public and commercial buildings.”
- expanded electricity production»Bygg ut elproduktionen av alla slag.« (2022 manifesto ↗)“Expand electricity production of all kinds.”
- facilitate for households»Underlätta familjers energieffektivisering.« (2022 manifesto ↗)“Facilitate families' energy efficiency.”
- switched energy production»Naturtillgångarna måste användas mer effektivt och energiproduktionen ställas om.« (party programme ↗)“Natural resources must be used more efficiently and energy production switched.”
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 wants to make a major effort on solar cells and solar heating and completely remove the energy tax on electricity produced for own use, and the party programme wants to encourage more people to produce their own heat and electricity and points to the city's roofs as a large untapped resource.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto wants to make a major effort on solar cells and solar heating and completely remove the energy tax on electricity produced for own use, and the party programme wants to encourage more people to produce their own heat and electricity and points to the city's roofs as a large untapped resource. That leaseholders in apartments get the same green deduction as homeowners follows directly from these commitments.
Original (Swedish)
Valmanifestet vill storsatsa på solceller och solvärme och helt ta bort energiskatten för el som produceras för eget bruk, och partiprogrammet vill stimulera fler människor att producera sin egen värme och el samt pekar på stadens tak som en stor outnyttjad resurs. Att andelsägare i lägenhet får samma gröna avdrag som villaägare följer direkt av dessa åtaganden.
- major solar energy initiativedecisive»storsatsa på solceller och solvärme.« (2022 manifesto ↗)“make a major effort on solar cells and solar heating.”
- own electricity production for more»stimulera fler människor till att producera sin egen värme och el« (party programme ↗)“encourage more people to produce their own heat and electricity”
- utilize all rooftops»Stadens tak är en stor outnyttjad resurs.« (party programme ↗)“The city's roofs are a large untapped resource.”
- tax relief for self-produced electricity»helt ta bort energiskatten för företag som producerar el för eget bruk.« (2022 manifesto ↗)“completely remove the energy tax for companies producing electricity for own use.”
The election manifesto explicitly commits to making it simple and cheap to install solar panels regardless of whether one lives in a house or an apartment, and that this shall be achieved by broadening and scaling up the green deduction and making it easier to install solar panels on multi-family buildings.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto explicitly commits to making it simple and cheap to install solar panels regardless of whether one lives in a house or an apartment, and that this shall be achieved by broadening and scaling up the green deduction and making it easier to install solar panels on multi-family buildings. Giving shareholders in a solar panel installation the same green deduction as house owners is precisely that. The commitment to easier own electricity production points in the same direction.
Original (Swedish)
Valmanifestet åtar sig uttryckligen att det ska vara enkelt och billigt att installera solpaneler oavsett om man bor i hus eller lägenhet, och att detta ska lösas genom att bredda och skala upp det gröna avdraget samt göra det enklare att installera solpaneler på flerfamiljshus. Att ge andelsägare i en solcellsanläggning samma gröna avdrag som villaägare är precis detta. Åtagandet om enklare egen elproduktion pekar i samma riktning.
- solar panels also for apartment residentsdecisive»Det ska vara enkelt och billigt att installera solpaneler, bygga laddning till elbilar och minska energianvändningen hemma — vare sig man bor i hus eller lägenhet.« (2022 manifesto ↗)“It shall be simple and cheap to install solar panels, install charging for electric cars and reduce energy consumption at home — whether one lives in a house or an apartment.”
- broadened green deduction»Det kan vi lösa genom att bredda och skala upp det gröna avdraget och göra det enklare att installera solpaneler på flerfamiljshus.« (2022 manifesto ↗)“We can solve this by broadening and scaling up the green deduction and making it easier to install solar panels on multi-family buildings.”
- easier own electricity production»Det ska bli enklare att producera mer av sin egen el, med bland annat solpaneler och bättre elförsörjning inne i tätorter.« (2022 manifesto ↗)“It shall become easier to produce more of one's own electricity, with, among other things, solar panels and better electricity supply in urban areas.”
- doubled emission-free electricity»Vi vill fördubbla produktionen av utsläppsfri el, och rusta och bygga ut elnätet.« (2022 manifesto ↗)“We want to double the production of emission-free electricity, and upgrade and expand the electricity grid.”
The plan wants to build more solar and wind power throughout the country and lower electricity tax, and states that the state as far as possible should be neutral between energy sources that meet environmental and safety requirements.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan wants to build more solar and wind power throughout the country and lower electricity tax, and states that the state as far as possible should be neutral between energy sources that meet environmental and safety requirements. That owners of a solar cell installation receive the same deduction as one who builds on their own roof removes such an asymmetry, why the demand is supported. The plan is however skeptical of targeted subsidies and prefers general control instruments, which makes the basis weak.
Original (Swedish)
Planen vill bygga mer sol- och vindkraft i hela landet och sänka skatten på el, och slår fast att staten så långt möjligt ska vara neutral mellan energislag som klarar miljö- och säkerhetskraven. Att andelsägare i en solcellsanläggning får samma avdrag som den som bygger på eget tak undanröjer en sådan asymmetri, varför kravet stöds. Planen är dock skeptisk till riktade bidrag och föredrar generella styrmedel, vilket gör underlaget svagt.
- more solar power throughout the countrydecisive»Ska vi få ner elpriserna krävs att vi bygger inte bara kärnkraft utan också mer sol- och vindkraft i hela landet, investerar i kraftsystemet och satsar på energilagring.« (2022 manifesto ↗)“If we are to bring down electricity prices, we need to build not only nuclear power but also more solar and wind power throughout the country, invest in the power system and invest in energy storage.”
- neutrality between energy sources»största möjliga mån vara neutral mellan energislag som uppfyller miljö- och säkerhetskraven.« (party programme ↗)“to the greatest possible extent be neutral between energy sources that meet environmental and safety requirements.”
- lower tax on electricity»Vi vill både sänka elmomsen och den särskilda extraskatten på el för att mildra elprischocken här och nu.« (2022 manifesto ↗)“We want both to lower VAT on electricity and the special extra tax on electricity to mitigate the electricity price shock here and now.”
- general control instruments»Generella och teknikneutrala ekonomiska styrmedel,« (party programme ↗)“General and technology-neutral economic control instruments,”
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 wants investments in electricity from sun, wind and water to be supported and economic instruments to give households motives to act environmentally friendly.
Plan documents: party programme
Reasoning and quotes
The plan wants investments in electricity from sun, wind and water to be supported and economic instruments to give households motives to act environmentally friendly. The tax system shall moreover be designed according to the equal treatment principle. That an apartment-dwelling shareholder gets the same green deduction as one who builds solar cells on their own roof follows from these commitments.
Original (Swedish)
Planen vill att investeringar i elkraft från sol, vind och vatten stödjas och att ekonomiska styrmedel ger hushållen motiv att agera miljövänligt. Skattesystemet ska dessutom utformas enligt likabehandlingsprincipen. Att en lägenhetsboende andelsägare får samma gröna avdrag som den som bygger solceller på eget tak följer av dessa åtaganden.
- support for sun and winddecisive»investeringar, forskning och utveckling i elkraft från vind,« (party programme ↗)“investments, research and development in electricity from wind,”
- equal treatment in taxation»skatt efter bärkraft och likabehandling« (party programme ↗)“tax according to ability to pay and equal treatment”
- instruments for environmentally friendly choices»Ekonomiska styrmedel och stöd ska användas för« (party programme ↗)“Economic instruments and support shall be used for”
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 commits to strengthening and expanding the green tax deduction so that it becomes cheaper for individuals to reduce their electricity consumption, and it wants all fossil-free energy sources to contribute.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan commits to strengthening and expanding the green tax deduction so that it becomes cheaper for individuals to reduce their electricity consumption, and it wants all fossil-free energy sources to contribute. That apartment shareholders get the same deduction as those who build solar cells on their own roof is an expansion of exactly this deduction and a tax cut, which lies within the plan's line.
Original (Swedish)
Planen åtar sig att förstärka och utvidga det gröna skatteavdraget så att det blir billigare för privatpersoner att minska sin elkonsumtion, och den vill att alla fossilfria energikällor bidrar. Att andelsägare i lägenhet får samma avdrag som den som bygger solceller på eget tak är en utvidgning av just detta avdrag och en skattesänkning, vilket ligger inom planens linje.
- expanded green tax deductiondecisive»Göra det billigare för privatpersoner att minska sin elkonsumtion genom att förstärka och utvidga det gröna skatteavdraget« (2022 manifesto ↗)“Make it cheaper for individuals to reduce their electricity consumption by strengthening and expanding the green tax deduction”
- all fossil-free energy sources contribute»Ska vi klara det behövs en elproduktion där alla fossilfria energikällor är med och bidrar.« (2022 manifesto ↗)“To manage that we need electricity production where all fossil-free energy sources are included and contribute.”
- lower electricity costs for households»Du ska ha råd med elräkningen – vi ska omedelbart sänka elpriserna« (2022 manifesto ↗)“You should be able to afford your electricity bill – we shall immediately lower electricity prices”
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 energy line is investments in plannable and fossil-free electricity production, above all nuclear power, and a permanently reduced electricity tax for everyone, not expanded tax subsidies for individual solar cell investments.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan's energy line is investments in plannable and fossil-free electricity production, above all nuclear power, and a permanently reduced electricity tax for everyone, not expanded tax subsidies for individual solar cell investments. The plan also requires that climate measures are chosen based on the greatest emission reduction per euro invested and that unnecessary public spending is scaled back. An expanded green deduction for share ownership in solar energy therefore lies outside the plan's direction.
Original (Swedish)
Planens energilinje är satsningar på planerbar och fossilfri elproduktion, framför allt kärnkraft, och permanent sänkt elskatt för alla, inte utvidgade skattesubventioner till enskilda solcellsinvesteringar. Planen kräver dessutom att klimatåtgärder väljs efter största utsläppsminskning per satsad krona och att onödiga offentliga utgifter skalas bort. Ett utvidgat grönt avdrag för andelsägande i solenergi ligger därför utanför planens riktning.
- plannable electricity productiondecisive»Sverige behöver satsa på planerbar och fossilfri elproduktion.« (2022 manifesto ↗)“Sweden needs to invest in plannable and fossil-free electricity production.”
- emission reduction per euro»Satsa på åtgärder som minskar utsläppen mest per satsad krona som t ex internationella klimatinvesteringar« (2022 manifesto ↗)“Invest in measures that reduce emissions most per euro invested, such as international climate investments”
- generally reduced electricity tax»Sänka skatten på elenergi permanent för att underlätta elektrifieringen« (2022 manifesto ↗)“Reduce the tax on electrical energy permanently to facilitate electrification”
- spending restraint»Skala bort onödiga utgifter i det offentliga« (2022 manifesto ↗)“Scale back unnecessary public spending”
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Sources and documents
- The committee report on riksdagen.se (2024/25:SkU9)
- Committee report full text (HC01SkU9)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2024/25:1002 — Avdragsrätt för pensionssparande för den med tjänstepension under del av året av Rickard Nordin (C)
- Motion 2024/25:1143 — Donationer till kultursektorn av Magnus Berntsson (KD)
- Motion 2024/25:1145 — Utveckling av avdragsgilla gåvor av Mikael Oscarsson (KD)
- Motion 2024/25:1149 — Förtydligande av skattelagstiftningen i fråga om styrelsearvoden av Charlotte Nordström (M)
- Motion 2024/25:1187 — Möjliggörande av skattereduktion för gåvor till kulturen av Niels Paarup-Petersen (C)
- Motion 2024/25:1200 — En fungerande arbetsmarknad i hela Öresundsområdet av Niels Paarup-Petersen (C)
- Motion 2024/25:1206 — Införande av ett blått avdrag av Niels Paarup-Petersen (C)
- Motion 2024/25:1250 — Begränsning av rot- och rutavdrag av Louise Thunström (S)
- Motion 2024/25:1253 — Reformering av skattesystemet av Louise Thunström och Jessica Rodén (båda S)
- Motion 2024/25:1257 — Mer rättvisa skatter för att stärka försvaret och trygga välfärden av Dzenan Cisija (S)
- Motion 2024/25:1350 — Skatteförfarande och folkbokföring av Per Söderlund m.fl. (SD)
- Motion 2024/25:1353 — Inkomstbeskattning av Per Söderlund m.fl. (SD)
- Motion 2024/25:1387 — Finansiering inom bostads- och fastighetsområdet av Mikael Eskilandersson m.fl. (SD)
- Motion 2024/25:1420 — Politik för ett starkt och oberoende civilsamhälle av Jonas Andersson m.fl. (SD)
- Motion 2024/25:143 — Återinförande av avdragsrätten för fackavgift av Arber Gashi (S)
- Motion 2024/25:1455 — Nästa generation företagare av Tobias Andersson m.fl. (SD)
- Motion 2024/25:1460 — Kapitalförsörjning och riskkapital av Tobias Andersson m.fl. (SD)
- Motion 2024/25:1464 — En tillväxtorienterad politik för industrilandet Sverige av Tobias Andersson m.fl. (SD)
- Motion 2024/25:1476 — Skattereformer för företagande och tillväxt av Christian Carlsson (KD)
- Motion 2024/25:1555 — Utredning av förutsättningarna för att utöka rotavdraget av Ingemar Kihlström (KD)
Source: The Swedish Parliament