2023-05-312022/23:SkU17 · p.1SkUTaxation
Extension of the temporary expanded tax reduction for certain diesel use in agriculture, forestry, and aquaculture
Extended tax reduction on diesel in agriculture, forestry, and aquaculture
What's at stake: Sharp increases in the cost of key inputs have put pressure on agriculture, forestry, and aquaculture businesses. An extended tax reduction lowers their fuel costs, but it can also favour businesses with high diesel consumption over those that have already switched away from it, and weaken incentives to replace diesel with fossil-free alternatives.
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 temporarily expanded tax reduction on diesel used in agriculture, forestry, and aquaculture should be extended to the end of the year, or whether the proposal should be rejected because it favours high diesel consumption and risks slowing the climate transition.
Yes Yes — the committee proposal
The committee agrees that there is reason to extend the temporarily expanded reduction of carbon dioxide and energy tax on diesel to also apply for the remainder of the year, supports the government's bill, and rejects the motions calling for the proposal to be voted down.
No No — the reservations
Reservation 1 (V, MP)
The reservation (V, MP) wants the bill rejected, arguing that the extension favours businesses with high diesel consumption without accounting for other sharp cost increases, e.g. for fertilizer and feed, weakens incentives to replace diesel with fossil-free alternatives, disadvantages businesses that have already reduced their diesel use, and risks locking agriculture into dependence on imported inputs while making the climate transition harder.
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: adopting the government's legislative proposal and rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 1 by V, 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: LLiberalerna
Ja 267–36Ja 254–49
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 | No 0/20/0/4 | match | confidence: medium | derived |
| S | Yes | Yes 94/0/0/13 | match | confidence: medium | derived |
| MP | No | No 0/16/0/2 | match | confidence: high | explicit |
| C | Yes | Yes 20/0/0/4 | match | confidence: high | explicit |
| L | No | Yes 13/0/0/3 | differsagainst own programme | confidence: high | explicit |
| KD | Yes | Yes 17/0/0/2 | match | confidence: high | explicit |
| M | Yes | Yes 60/0/0/8 | match | confidence: high | explicit |
| SD | Yes | Yes 62/0/0/10 | match | confidence: high | explicit |
Committee proposal
The Riksdag adopts the government's proposals for 1. an act on amendment to the Act (2022:1047) on amendment to the Act (1994:1776) on energy tax, 2. an act on amendment to the Act (1994:1776) on energy tax, 3. an act on amendment to the Act (1994:1776) on energy tax. Thereby the Riksdag approves Government Bill 2022/23:69 items 1–3 and rejects the motions 2022/23:2358 by Ilona Szatmári Waldau et al. (V) and 2022/23:2361 by Marielle Lahti et al. (MP).
Original (Swedish)
Riksdagen antar regeringens förslag till 1. lag om ändring i lagen (2022:1047) om ändring i lagen (1994:1776) om skatt på energi, 2. lag om ändring i lagen (1994:1776) om skatt på energi, 3. lag om ändring i lagen (1994:1776) om skatt på energi. Därmed bifaller riksdagen proposition 2022/23:69 punkterna 1-3 och avslår motionerna 2022/23:2358 av Ilona Szatmári Waldau m.fl. (V) och 2022/23:2361 av Marielle Lahti m.fl. (MP).
Riksdag decision: The temporary expanded tax reduction on certain diesel use in agriculture, forestry, and aquaculture shall apply throughout 2023. The Riksdag has previously decided on a temporary tax reduction, and the Riksdag said yes to the government's proposal to extend the period for so-called agricultural diesel. According to the decision, a reduction of the carbon dioxide tax shall be granted at 2,491 kronor per cubic meter for diesel consumed from July 1 to December 31, 2023. For such diesel consumption during the period, a reduction of the energy tax shall be granted at 1,582 kronor per cubic meter. The background for the decision is to support Swedish businesses that have experienced significantly increased costs.
Counter-proposals
- The counter-proposal wants support for agriculture to be designed to support green transition rather than prolonging diesel subsidies. (V, MP) — Reservation 1
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 requires tightened climate goals and that consumption is steered away from the dirty, with powerful economic instruments as tools.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan requires tightened climate goals and that consumption is steered away from the dirty, with powerful economic instruments as tools. The counter-proposal's line to reject an expanded diesel tax break, since it favours high diesel consumption and weakens the incentive to switch to fossil-free alternatives, follows directly from that. The plan also wants to see sustainable food production with food from the domestic countryside rather than a dependence on imported inputs.
Original (Swedish)
Planen kräver skärpta klimatmål och att konsumtionen styrs bort från det smutsiga, med kraftfulla ekonomiska styrmedel som verktyg. Motförslagets linje att avslå en utökad dieselnedsättning, eftersom den gynnar hög dieselförbrukning och försvagar drivkrafterna att gå över till fossilfria alternativ, följer direkt av det. Planen vill dessutom se hållbar livsmedelsproduktion med mat från den egna landsbygden snarare än ett beroende av importerade insatsmedel.
- steer away from the dirtydecisive»Där inte teknikskiften räcker för att minska utsläppen måste konsumtionen styras bort från det smutsiga och alla ges förutsättningar att leva mer hållbart.« (2022 manifesto ↗)“Where technological shifts are not sufficient to reduce emissions, consumption must be steered away from the dirty and everyone must be given the conditions to live more sustainably.”
- tightened climate goals»Investeringar i grön teknik, industri och infrastruktur, utbyggd energikapacitet och stärkt styrning utifrån nya, skärpta klimatmål behövs.« (2022 manifesto ↗)“Investments in green technology, industry and infrastructure, expanded energy capacity and strengthened governance based on new, tightened climate goals are needed.”
- 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 investment in sustainable food production.”
- reduced import dependence»Hälsosammare mat från vår egen svenska landsbygd.« (2022 manifesto ↗)“Healthier food from our own Swedish countryside.”
The plan commits to targeted support for those hardest hit by price increases and ensuring access to fuel during the price surge caused by the war.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan commits to targeted support for those hardest hit by price increases and ensuring access to fuel during the price surge caused by the war. To reject a time-limited extension of the diesel reduction for agriculture, forestry and fishing conflicts with that commitment. The plan's climate framework speaks against sustained fossil fuel subsidies, but the proposal concerns the rest of this year. The plan therefore speaks against the counter-proposal's demands.
Original (Swedish)
Planen åtar sig riktade stöd till dem som drabbas hårdast av prisökningarna och att säkra tillgången till bränsle under den prisuppgång som kriget orsakat. Att avslå en tidsbegränsad förlängning av dieselnedsättningen för jord-, skogs- och vattenbruk går emot det åtagandet. Planens klimatramverk talar mot varaktiga fossilsubventioner, men förslaget gäller resten av året. Planen talar därför mot motförslagets krav.
- targeted support in the price crisisdecisive»Stöd till de som drabbas hårdast av prisökningarna.« (2022 manifesto ↗)“Support for those hardest hit by price increases.”
- ensure fuel access»Säkra tillgången till bränsle.« (2022 manifesto ↗)“Ensure access to fuel.”
- targeted and smart support»Med riktade och smarta stöd kan vi stötta människor utan att driva på inflationen.« (2022 manifesto ↗)“With targeted and smart support we can support people without driving inflation.”
- the climate framework stands firm»Det klimatpolitiska ramverket ska ligga fast.« (2022 manifesto ↗)“The climate policy framework shall stand firm.”
Worldstate weighed in: Inflation 10.5 percent year-on-year (April 2023) — the plan's line on targeted support for those hardest hit by price increases becomes applicable to a temporary relief; Russia's invasion and high fuel prices — the plan's commitment to ensure fuel access speaks for a time-limited extension despite climate goals
The counter-proposal wants to reject an extended tax reduction on diesel.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The counter-proposal wants to reject an extended tax reduction on diesel. The election manifesto requires that fossil subsidies be phased out and the party programme that climate-damaging subsidies be phased out and that environmentally harmful activities be expensive. The plan wants instead to support the transition to fossil-free working machinery, which is the same objection the counter-proposal makes about lock-in. The plan therefore supports the rejection.
Original (Swedish)
Motförslaget vill avslå en förlängd skattenedsättning på diesel. Valmanifestet kräver att fossila subventioner fasas ut och partiprogrammet att klimatskadliga subventioner fasas ut och att det miljöskadliga ska vara dyrt. Planen vill i stället stödja övergången till fossiloberoende arbetsmaskiner, vilket är samma invändning som motförslaget gör om inlåsning. Planen stöder därför avslaget.
- phasing out fossil subsidiesdecisive»fasa ut fossila subventioner.« (2022 manifesto ↗)“phase out fossil subsidies.”
- climate-damaging subsidies gone»Klimatskadliga subventioner ska« (party programme ↗)“Climate-damaging subsidies shall”
- fossil-free agriculture»stärka det svenska jordbruket för ökad självförsörjning med baslivsmedel, och stödja övergången till ett ekologiskt och hållbart jordbruk med fossiloberoende arbetsmaskiner.« (2022 manifesto ↗)“strengthen Swedish agriculture for increased self-sufficiency in basic foodstuffs, and support the transition to ecological and sustainable agriculture with fossil-free working machinery.”
- environmentally harmful should be expensive»Det som är bra för människor och miljö« (party programme ↗)“What is good for people and the environment”
The election manifesto explicitly requires tax cuts for agriculture, including a strong agricultural deduction, for increased food production and food security, and wants to strengthen the competitiveness of green industries.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto explicitly requires tax cuts for agriculture, including a strong agricultural deduction, for increased food production and food security, and wants to strengthen the competitiveness of green industries. The counter-proposal wants to reject an extended tax reduction on diesel for agriculture, forestry and aquaculture, which raises costs for precisely these industries. The plan instead drives the transition through reduced tax on biofuels and a biofuel premium.
Original (Swedish)
Valmanifestet kräver uttryckligen skattesänkningar för lantbruket, inklusive ett kraftfullt jordbruksavdrag, för ökad matproduktion och försörjningstrygghet, och vill stärka de gröna näringarnas konkurrenskraft. Motförslaget vill avslå en förlängd skattenedsättning på diesel för jord-, skogs- och vattenbruk, vilket höjer kostnaderna för just dessa näringar. Planen driver omställningen i stället genom sänkt skatt på biodrivmedel och en biodrivmedelspremie.
- tax cut for agriculturedecisive»En långsiktigt hållbar livsmedelsförsörjning med ökad försörjningstrygghet och ökad matproduktion kräver regelförenklingar och skattesänkningar, inklusive ett kraftfullt jordbruksavdrag« (2022 manifesto ↗)“A long-term sustainable food supply with increased food security and increased food production requires regulatory simplifications and tax cuts, including a strong agricultural deduction”
- competitiveness of green industries»Vi vill stärka de gröna näringarnas konkurrenskraft.« (2022 manifesto ↗)“We want to strengthen the competitiveness of green industries.”
- increased food production»Matproduktionen måste öka, på kort och lång sikt.« (2022 manifesto ↗)“Food production must increase, in the short and long term.”
- low tax on fuels»Sänk skatten maximalt på biodrivmedel som blandas in i bensin och diesel.« (2022 manifesto ↗)“Reduce tax maximally on biofuels mixed into gasoline and diesel.”
The plan states that subsidies and tax breaks for fossil fuels should gradually be phased out and that tax rebates for fossil fuel should be removed, with more equal taxation regardless of use.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan states that subsidies and tax breaks for fossil fuels should gradually be phased out and that tax rebates for fossil fuel should be removed, with more equal taxation regardless of use. The counter-proposal's demand to reject the extended diesel tax reduction thus lies in the plan's line. The plan also states that the polluter pays and that agriculture shall bear its own environmental and climate costs.
Original (Swedish)
Planen slår fast att subventioner och skattelättnader till fossila bränslen successivt ska avskaffas och att skatterabatter till fossilt bränsle ska bort, med mer likvärdig beskattning oavsett användningsområde. Motförslagets krav på att avslå den förlängda dieselskattenedsättningen ligger därmed i planens linje. Planen slår också fast att förorenaren betalar och att jordbruket ska bära sina egna miljö- och klimatkostnader.
- phased out fossil subsidiesdecisive»Subventioner, inklusive skattelättnader och stöd, till fossila bränslen i Sverige såväl som globalt ska successivt avskaffas.« (2022 manifesto ↗)“Subsidies, including tax breaks and support, for fossil fuels in Sweden as well as globally shall gradually be phased out.”
- equal taxation of fossil fuel»Skatterabatter till fossilt bränsle ska successivt avskaffas och användningen av fossilt bränsle ska beskattas mer likvärdigt oavsett användningsområde.« (party programme ↗)“Tax rebates for fossil fuel shall gradually be phased out and the use of fossil fuel shall be taxed more equally regardless of use.”
- the polluter pays»Det är den som förorenar – ingen annan – som ska betala.« (2022 manifesto ↗)“It is the one who pollutes – no one else – who shall pay.”
- agriculture bears its climate costs»Jordbruket ska i likhet med andra sektorer bära sina egna miljö- och klimatkostnader, men också ersättas för kollektiva nyttigheter som naturvård samt bevarande av den biologiska mångfalden.« (party programme ↗)“Agriculture shall like other sectors bear its own environmental and climate costs, but also be compensated for collective benefits such as nature conservation and preservation of biological diversity.”
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 requires cost reductions and regulatory changes for Swedish agriculture to increase self-sufficiency and strengthen competitiveness, and identifies agriculture as a priority area.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan requires cost reductions and regulatory changes for Swedish agriculture to increase self-sufficiency and strengthen competitiveness, and identifies agriculture as a priority area. Rejecting an extended tax reduction on diesel for agriculture, forestry and fishing goes directly against this. The plan furthermore requires equal competitive conditions compared to other countries for the green industries.
Original (Swedish)
Planen kräver kostnadslättnader och regeländringar för svenskt lantbruk för att öka självförsörjningen och stärka konkurrenskraften, och lyfter lantbruket som prioriterat område. Att avslå en förlängd skattenedsättning på diesel för jord-, skogs- och vattenbruk går rakt emot detta. Planen kräver dessutom likvärdiga konkurrensvillkor gentemot andra länder för de gröna näringarna.
- cost reductions for agriculturedecisive»Regeländringar och kostnadslättnader för svenskt lantbruk för att öka Sveriges självförsörjning och stärka lantbrukets konkurrenskraft.« (2022 manifesto ↗)“Regulatory changes and cost reductions for Swedish agriculture to increase Sweden's self-sufficiency and strengthen agriculture's competitiveness.”
- agriculture prioritized»Vi prioriterar lantbruket, det som sällan syns i media men som producerar vår mat.« (2022 manifesto ↗)“We prioritize agriculture, that which is rarely seen in the media but that produces our food.”
- equal competitive conditions»näringar ges likvärdiga konkurrensvillkor gentemot« (party programme ↗)“industries given equal competitive conditions compared to”
- viable green industries»För en levande landsbygd är ett livskraftigt jord- och skogsbruk samt fiske och rennäring av central betydelse.« (party programme ↗)“For a living countryside, viable agriculture and forestry as well as fishing and reindeer herding are of central importance.”
Worldstate weighed in: Inflation 10.5 per cent and high input costs in agriculture — strengthens the plan's requirement for continued cost reduction
flags: citat_migrerat
The counter-proposal wants to reject extended tax relief on diesel for agriculture, forestry, and aquaculture.
Plan documents: 2022 manifesto
Reasoning and quotes
The counter-proposal wants to reject extended tax relief on diesel for agriculture, forestry, and aquaculture. The plan explicitly promises lower taxes for farming, which has already begun to be done on fuel, and that agriculture is strengthened for increased domestic food production, with reference to farmers' strained profitability. A rejection therefore directly contradicts the plan.
Original (Swedish)
Motförslaget vill avslå en förlängd skattenedsättning på diesel för jord-, skogs- och vattenbruk. Planen lovar uttryckligen sänkta skatter för lantbruket, vilket redan börjat göras på drivmedel, och att jordbruket stärks för ökad inhemsk livsmedelsproduktion, med hänvisning till böndernas pressade lönsamhet. Ett avslag strider därför direkt mot planen.
- lower taxes for farmingdecisive»Moderaterna vill förbättra förutsättningarna att driva lantbruk genom att sänka skatterna, vilket vi redan börjat göra på drivmedel, och minska regelkrånglet så att kostnaderna för administration går ner.« (2022 manifesto ↗)“The Moderates want to improve conditions for running farms by lowering taxes, which we have already started doing on fuel, and reduce red tape so that administrative costs go down.”
- farmers' profitability»Samtidigt vittnar bönder om att det inte lönar sig att så inför sommarsäsongen. Det är ohållbart.« (2022 manifesto ↗)“At the same time, farmers report that it does not pay to sow before the summer season. That is untenable.”
- strengthened food production»Stärka jordbruket för att öka den inhemska produktionen av livsmedel« (2022 manifesto ↗)“Strengthen farming to increase domestic food production”
- cheaper diesel»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 economy”
The counter-proposal wants to reject an extended tax reduction on diesel for agriculture, forestry and aquaculture.
Plan documents: 2022 manifesto
Reasoning and quotes
The counter-proposal wants to reject an extended tax reduction on diesel for agriculture, forestry and aquaculture. The election manifesto requires the exact opposite, that the tax on diesel for agriculture and forestry is reduced and that taxes and charges for farming are reduced to strengthen competitiveness and food self-sufficiency. The plan also does not see increased fuel prices as an effective climate tool, which is why the counter-proposal's restructuring argument does not hold.
Original (Swedish)
Motförslaget vill avslå en förlängd skattenedsättning på diesel för jord-, skogs- och vattenbruk. Valmanifestet kräver rakt motsatt att skatten på diesel för jord- och skogsbruket sänks och att skatter och avgifter för lantbruket sänks för att stärka konkurrenskraften och självförsörjningen av livsmedel. Planen ser inte heller höjda drivmedelspriser som ett verksamt klimatverktyg, varför motförslagets omställningsargument inte bär.
- reduced diesel tax for agriculturedecisive»Sänka skatten på diesel för jord- och skogsbruket och den allmänna löneavgiften« (2022 manifesto ↗)“Reduce the tax on diesel for agriculture and forestry and the general payroll tax”
- agriculture's competitiveness»Öka det svenska jordbrukets konkurrenskraft och Sveriges självförsörjning av livsmedel« (2022 manifesto ↗)“Increase Swedish agriculture's competitiveness and Sweden's food self-sufficiency”
- lower taxes to farming»Sverigedemokraterna vill sänka skatter och avgifter samt höja den nationella finansieringen inom stödsystemet till jordbruket.« (2022 manifesto ↗)“Sweden Democrats want to reduce taxes and charges and increase national financing within the support system for agriculture.”
- raised fuel prices ineffective»Sverige bidrar exempelvis inte till minskade utsläpp genom att höja drivmedelspriserna« (2022 manifesto ↗)“Sweden does not, for example, contribute to reduced emissions by raising fuel prices”
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Sources and documents
- The committee report on riksdagen.se (2022/23:SkU17)
- Committee report full text (HA01SkU17)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2022/23:2358 — med anledning av prop. 2022/23:69 Förlängning av den tillfälligt utökade skattenedsättningen på viss dieselanvändning inom jord-, skogs- och vattenbruk av Ilona Szatmári Waldau m.fl. (V)
- Motion 2022/23:2361 — med anledning av prop. 2022/23:69 Förlängning av den tillfälligt utökade skattenedsättningen på viss dieselanvändning inom jord-, skogs- och vattenbruk av Marielle Lahti m.fl. (MP)
- Motion 2022/23:2362 — med anledning av prop. 2022/23:69 Förlängning av den tillfälligt utökade skattenedsättningen på viss dieselanvändning inom jord-, skogs- och vattenbruk av Helena Vilhelmsson m.fl. (C)
- Proposition 2022/23:69 — Förlängning av den tillfälligt utökade skattenedsättningen på viss dieselanvändning inom jord-, skogs- och vattenbruk
Source: The Swedish Parliament