2022-10-262022/23:SkU2 · p.1SkUTaxation

GDP indexing of taxes on chemicals in certain electronics and waste incineration

What's at stake: Indexation would gradually raise the taxes without a new decision each time, affecting costs for electronics manufacturers and waste-incineration plants and, in turn, consumers and district-heating customers — a question that is especially sensitive while energy prices are already high.

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 chemicals in certain electronics and the tax on waste incineration should be automatically raised in line with economic growth (indexation), or whether the tax rates should stay fixed until the Riksdag decides otherwise.

Yes Yes — the committee proposal

The committee rejects the government's proposal to index the taxes on chemicals in certain electronics and on waste incineration, since evaluations suggest neither tax has so far been effective at steering toward its goals, and instead sides with the motions against indexing the taxes.

No No — the reservations

Reservation 1 (S)

The reservation supports recalculating the tax on chemicals in certain electronics with a flat two-percentage-point addition to consumer-price growth, to protect the goal of reducing hazardous substances in the home environment, but opposes indexing the waste-incineration tax, since that tax is expected to be abolished anyway and indexing it risks worsening already-high electricity prices for households and energy-intensive industry.

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: Riksdagen avslår regeringens förslag till 1.

No Backing the counter-proposal: reservation 1 by S.

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
VNoAbstain 0/0/19/5departs from the planconfidence: mediumnot addressed
Sown reservationNoNo 0/94/0/13follows the planconfidence: mediumnot addressed
MPNoAbstain 0/0/14/4departs from the planconfidence: mediumnot addressed
CNoYes 21/0/0/3departs from the planconfidence: mediumderived
LNoYes 12/0/0/4departs from the planconfidence: mediumderived
KDYesYes 15/0/0/4follows the planconfidence: mediumnot addressed
MYesYes 60/0/0/8follows the planconfidence: mediumderived
SDYesYes 64/0/0/9follows the planconfidence: mediumderived

Committee proposal

The Riksdag rejects the government's proposal for 1. a law amending the Act (2016:1067) on tax on chemicals in certain electronics, 2. a law amending the Act (2019:1274) on tax on waste that is incinerated. Thereby the Riksdag grants the motions 2021/22:4752 by Niklas Wykman et al. (Moderate Party) and 2021/22:4753 by Eric Westroth et al. (Sweden Democrats) point 1 and rejects proposition 2021/22:240 points 1 and 2 and motion 2021/22:4753 by Eric Westroth et al. (Sweden Democrats) points 2 and 3.

Original (Swedish)

Riksdagen avslår regeringens förslag till 1. lag om ändring i lagen (2016:1067) om skatt på kemikalier i viss elektronik, 2. lag om ändring i lagen (2019:1274) om skatt på avfall som förbränns. Därmed bifaller riksdagen motionerna 2021/22:4752 av Niklas Wykman m.fl. (M) och 2021/22:4753 av Eric Westroth m.fl. (SD) yrkande 1 och avslår proposition 2021/22:240 punkterna 1 och 2 samt motion 2021/22:4753 av Eric Westroth m.fl. (SD) yrkandena 2 och 3.

Riksdag decision: The Riksdag said no to the government's proposal to adjust two taxes in relation to the development of gross domestic product (GDP), so-called GDP indexing. The government's proposal concerns tax on chemicals in certain electronics and tax on waste incineration. The change that the government proposes would mean that the taxes are adjusted in view of both changes in the consumer price index (CPI) and the development of gross domestic product (GDP). The Riksdag believes that the evaluations that have been made of the taxes have shown that they have not been sufficiently effective to achieve the goals that were the purpose of them. The Riksdag also points out that the government has proposed that the tax on waste incineration be abolished in January 2023. In light of this, the Riksdag said no to the government's proposal to recalculate these taxes based on GDP index.

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.

VVänsterpartietNoAbstaindeparts from the plannot addressed

The plan wants to use economic policy tools and increased recycling to reduce hazardous substances, which suggests that the chemical tax be raised so that the steering effect is not eroded by price development.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan wants to use economic policy tools and increased recycling to reduce hazardous substances, which suggests that the chemical tax be raised so that the steering effect is not eroded by price development. At the same time, the plan's distribution line is that ordinary wage earners' costs should not be raised and that households' electricity costs should be pressed down, which supports exempting the waste incineration tax from indexation. The counter-proposal's combination thus lies close to the plan's line.

Original (Swedish)

Planen vill använda ekonomiska styrmedel och ökad återvinning för att minska farliga ämnen, vilket talar för att kemikalieskatten räknas upp så att styreffekten inte urholkas av prisutvecklingen. Samtidigt är planens fördelningslinje att vanliga löntagares kostnader inte ska höjas och att hushållens elkostnader ska pressas ned, vilket stöder att avfallsförbränningsskatten undantas från uppräkning. Motförslagets kombination ligger därmed nära planens linje.

  • economic policy tools against environmental threatsdecisive»en kraftfull lagstiftning, ekonomiska styrmedel« (party programme ↗)“powerful legislation, economic policy tools”
  • increased recycling and circularity»Återanvändning och återvinning av material behöver öka.« (2022 manifesto ↗)“Reuse and recycling of materials needs to increase.”
  • no tax increases for wage earners»Vi vill inte höja skatten för vanliga löntagare utan på mångmiljonarv, lyxvillor och stora aktievinster som man inte ens behöver jobba för.« (2022 manifesto ↗)“We do not want to raise taxes for ordinary wage earners but on multimillionaires, luxury villas and large capital gains that you do not even have to work for.”
  • lower electricity costs for households»Det offentliga ska ta över ansvaret för elnätet, vilket kommer leda till minskade avgifter för hushållen.« (2022 manifesto ↗)“The public shall take over responsibility for the electricity grid, which will lead to reduced charges for households.”

Worldstate weighed in: CPI inflation 10.8 per cent — Raised excise taxes that affect households' electricity and waste costs become harder to reconcile with the plan's distribution profile, which strengthens the exemption for the waste incineration 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.

SSocialdemokraternaNoNofollows the plannot addressed

The party programme's requirement that environmental considerations are built into production from the beginning supports increasing the chemical tax so that the steering towards fewer dangerous substances in people's home environment is maintained.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The party programme's requirement that environmental considerations are built into production from the beginning supports increasing the chemical tax so that the steering towards fewer dangerous substances in people's home environment is maintained. At the same time, the election manifesto notes that high electricity prices hit households' wallets and create difficulties for industry, which argues against raising the tax on waste incineration at present. The counter-proposal's two-part requirement thus aligns with the plan's combination of environmental steering and caution regarding households' and industry's costs.

Original (Swedish)

Partiprogrammets krav att miljöhänsynen byggs in i produktionen redan från början stöder att kemikalieskatten räknas upp så att styrningen mot färre farliga ämnen i människors hemmiljö behålls. Samtidigt konstaterar valmanifestet att de höga elpriserna slår mot hushållens plånböcker och skapar svårigheter för industrin, vilket talar mot att höja skatten på avfallsförbränning i nuläget. Motförslagets tvådelade krav sammanfaller därmed med planens kombination av miljöstyrning och varsamhet med hushållens och industrins kostnader.

  • environmental requirements in productiondecisive»Hänsynen till miljöns krav ska byggas in i produktionsprocesserna redan från början.« (party programme ↗)“Environmental considerations shall be built into production processes from the beginning.”
  • electricity prices press households and industry»De höga elpriserna slår mot människors plånböcker och skapar svårigheter för industrin.« (2022 manifesto ↗)“High electricity prices hit people's wallets and create difficulties for industry.”
  • caution regarding households' finances»Den ekonomiska politiken behöver bedrivas med stor varsamhet och respekt för vanliga hushålls ekonomi.« (2022 manifesto ↗)“Economic policy needs to be conducted with great caution and respect for ordinary households' finances.”
  • the polluter pays»Vi ska verka för att ett globalt koldioxidpris införs med principen att förorenaren betalar.« (2022 manifesto ↗)“We shall work to introduce a global carbon dioxide price based on the principle that the polluter pays.”

Worldstate weighed in: High energy prices and electricity prices in SE3 — Strengthens the reasons not to increase the tax on waste incineration now; Inflation 10.9 per cent — Increases the importance of caution regarding new costs for households

MPMiljöpartietNoAbstaindeparts from the plannot addressed

The plan's core principle is that what is harmful to the environment should be expensive and that economic instruments are needed, which argues for raising the chemical tax faster than prices to squeeze out dangerous substances from the home environment.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan's core principle is that what is harmful to the environment should be expensive and that economic instruments are needed, which argues for raising the chemical tax faster than prices to squeeze out dangerous substances from the home environment. The counter-proposal's main demand is thereby in line with the plan. That the counter-proposal exempts the waste incineration tax sits less well with the plan's line that recycling should be promoted before incineration, but it does not outweigh the main point.

Original (Swedish)

Planens bärande princip är att det som är dåligt för miljön ska vara dyrt och att ekonomiska styrmedel behövs, vilket talar för att kemikalieskatten räknas upp snabbare än priserna för att pressa bort farliga ämnen ur hemmiljön. Motförslagets huvudkrav ligger därmed i linje med planen. Att motförslaget undantar avfallsförbränningsskatten rimmar sämre med planens linje att återvinning ska främjas framför förbränning, men det uppväger inte huvudsaken.

  • environmentally harmful should be expensivedecisive»det som är dåligt ska vara dyrt« (party programme ↗)“what is harmful should be expensive”
  • phase out of toxic substances»fasa ut giftiga ämnen omgående, speciellt från produkter för barn« (2022 manifesto ↗)“phase out toxic substances immediately, especially from products for children”
  • economic instruments are needed»Vi ser att ekonomiska styrmedel och lagstiftning behövs för att« (party programme ↗)“We see that economic instruments and legislation are needed to”
  • recycling before incineration»återvinning och återanvändning ska främjas« (party programme ↗)“recycling and reuse should be promoted”

flags: motförslaget delvis motstridigt mot planen om avfallsförbränningsskatten

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.

CCenterpartietNoYesdeparts from the planderived

The plan establishes that it should be unprofitable to cause environmental damage and that a toxic-free environment is a fundamental right, which speaks for the chemical tax to retain and increase its real value.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan establishes that it should be unprofitable to cause environmental damage and that a toxic-free environment is a fundamental right, which speaks for the chemical tax to retain and increase its real value. At the same time, the election manifesto rules out tax increases that harm jobs or make housing more expensive, which speaks against indexing the waste incineration tax. The counter-proposal's two-part line thus corresponds to the plan's balancing.

Original (Swedish)

Planen slår fast att det ska vara olönsamt att agera miljöförstörande och att en giftfri miljö är en grundläggande rätt, vilket talar för att kemikalieskatten behåller och ökar sitt realvärde. Samtidigt utesluter valmanifestet skattehöjningar som skadar jobben eller gör boendet dyrare, vilket talar mot en uppräkning av avfallsförbränningsskatten. Motförslagets tvådelade linje motsvarar därmed planens avvägning.

  • price environmental damagedecisive»Det ska alltid vara lönsamt att vara miljövårdande och olönsamt att agera miljöförstörande.« (party programme ↗)“It should always be profitable to be environmentally responsible and unprofitable to cause environmental damage.”
  • no job-damaging tax increases»Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“We will not participate in any tax increases that harm jobs, personal savings or make it more expensive to live.”
  • toxic-free home environment»Tillgång till rent vatten, ren luft och giftfri miljö är en fundamental rätt för alla människor« (party programme ↗)“Access to clean water, clean air and a toxic-free environment is a fundamental right for all people”
  • effective instruments over symbol politics»Ett ledarskap som prioriterar effektiva åtgärder framför symbolpolitik eller passivitet.« (2022 manifesto ↗)“Leadership that prioritizes effective measures over symbolic politics or passivity.”

Worldstate weighed in: Inflation 10.8 per cent and squeezed household margins — strengthens the reason not to index the waste incineration tax; Energy crisis with high electricity prices for households and electricity-intensive industry — makes a raised waste incineration tax particularly inappropriate now

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.

LLiberalernaNoYesdeparts from the planderived

The plan affirms the chemical tax as a policy instrument against hazardous substances in the home environment, which supports that this tax is raised.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan affirms the chemical tax as a policy instrument against hazardous substances in the home environment, which supports that this tax is raised. At the same time the commitment is that increased environmental taxes shall be compensated so that households' purchasing power and business competitiveness are maintained, and the election manifesto wants to lower electricity taxes to ease the electricity price shock. This supports that the waste incineration tax is not raised in the same way.

Original (Swedish)

Planen bejakar kemikalieskatten som styrmedel mot farliga ämnen i hemmiljön, vilket stöder att just den skatten räknas upp. Samtidigt är åtagandet att höjda miljöskatter ska kompenseras så att hushållens köpkraft och näringslivets konkurrenskraft bibehålls, och valmanifestet vill sänka elskatterna för att mildra elprischocken. Det stöder att avfallsförbränningsskatten inte skrivs upp på samma sätt.

  • chemical tax against hazardous substancesdecisive»Kemikalieskatt bidrar till att få bort farliga kemikalier.« (party programme ↗)“Chemical tax helps remove hazardous chemicals.”
  • lower electricity taxes now»Vi vill både sänka elmomsen och den särskilda extraskatten på el för att mildra elprischocken här och nu.« (2022 manifesto ↗)“We want to both lower VAT on electricity and the special tax on electricity to ease the electricity price shock here and now.”
  • compensated environmental tax increases»Höjningar av miljöskatter och slopade subventioner ska kompenseras med skattesänkningar« (party programme ↗)“Increases in environmental taxes and eliminated subsidies shall be compensated with tax reductions”
  • green tax shift»Därför behöver miljöavgifter och miljöskatter höjas samtidigt som andra skatter sänks« (party programme ↗)“Therefore environmental charges and environmental taxes need to be raised whilst other taxes are lowered”

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.

KDKristdemokraternaYesYesfollows the plannot addressed

The counter-proposal means that the chemical tax is raised annually by consumer price development plus two percentage points, in effect a built-in tax increase.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The counter-proposal means that the chemical tax is raised annually by consumer price development plus two percentage points, in effect a built-in tax increase. The election manifesto's crucial commitment is to lower household costs through reduced fuel prices and a buffer mechanism in the electricity tax, which speaks against automatic increases in a situation with double-digit inflation. The counter-proposal's wish to exempt the waste incineration tax aligns with the plan's line, but it is the rate increase that carries the vote.

Original (Swedish)

Motförslaget innebär att kemikalieskatten årligen skrivs upp med konsumentprisutvecklingen plus två procentenheter, alltså en inbyggd skattehöjning. Valmanifestets avgörande åtagande är att pressa ner hushållens kostnader genom sänkta drivmedelspriser och en stötdämpare i elskatten, vilket talar mot automatiska uppräkningar i ett läge med tvåsiffrig inflation. Att motförslaget vill undanta avfallsförbränningsskatten ligger nära planens linje, men det är uppräkningen som bär voteringen.

  • lower electricity tax when prices are highdecisive»i elskatten så att den sänks om elpriserna ökar.« (2022 manifesto ↗)“in the electricity tax so that it is lowered if electricity prices rise.”
  • prevent electricity poverty»Vi ser den som drabbats av elfattigdom och som tvingades ha ytterjackan på sig hemma i vintras för att uppvärmningen blivit för dyr.« (2022 manifesto ↗)“We see those who have experienced electricity poverty and who were forced to wear their outer jacket at home last winter because heating became too expensive.”
  • taxation by ability to pay»ska utformas enligt vedertagna skatterättsliga principer som skatt efter bärkraft och likabehandling« (party programme ↗)“should be designed according to established tax law principles such as taxation by ability to pay and equal treatment”
  • reduced consumption taxes»Sänk bensin- och dieselpriserna rejält för alla, främst genom minskad inblandningen av dyrt biobränsle.« (2022 manifesto ↗)“Lower petrol and diesel prices substantially for everyone, primarily through reduced blending of expensive biofuel.”

Worldstate weighed in: Inflation 10.8 percent annually — Makes indexation with markup a real cost increase for households; High electricity and energy prices — Strengthens the plan's demands for cost relief rather than tax increases

MModeraternaYesYesfollows the planderived

The counter-proposal demands that the chemical tax be increased with consumer price development plus two percentage points, which is an automatic tax increase.

Plan documents: 2022 manifesto

Reasoning and quotes

The counter-proposal demands that the chemical tax be increased with consumer price development plus two percentage points, which is an automatic tax increase. The election manifesto's tax ceiling means that total taxes shall not be raised, and the party also wants to remove the waste incineration tax entirely rather than index it. The plan shares the counter-proposal's objection to the waste incineration tax, but the demand itself to increase the chemical tax conflicts with the tax line and is rejected.

Original (Swedish)

Motförslaget kräver att kemikalieskatten räknas upp med konsumentprisutvecklingen plus två procentenheter, vilket är en automatisk skattehöjning. Valmanifestets skattehöjarstopp innebär att de samlade skatterna inte ska höjas, och partiet vill dessutom ta bort avfallsförbränningsskatten helt snarare än att indexera den. Planen delar motförslagets invändning om avfallsförbränningsskatten, men själva kravet om uppräkning av kemikalieskatten strider mot skattelinjen och avvisas.

  • tax ceilingdecisive»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax ceiling during the coming term that means that total taxes are not raised”
  • abolished waste incineration tax»Ta bort avfallsförbränningsskatten för att öka elproduktionen från kraftvärmeverken« (2022 manifesto ↗)“Remove the waste incineration tax to increase electricity production from combined heat and power plants”
  • high tax burden(2022 manifesto)
  • protection against high electricity prices»Skydda hushållen mot vinterns elräkningar genom ett högkostnadsskydd« (2022 manifesto ↗)“Protect households against winter electricity bills through a high-cost protection”

Worldstate weighed in: Inflation 10.8 per cent year-on-year — A price-indexed increase in tax rates hits especially hard on households and electricity-intensive industry and reinforces the plan's tax ceiling

flags: delvis_overlapp_med_motforslaget, citat_ej_verifierat

SDSverigedemokraternaYesYesfollows the planderived

The counter-proposal wants to adjust the chemical tax by consumer price development plus two percentage points, that is an automatic tax increase.

Plan documents: 2022 manifesto

Reasoning and quotes

The counter-proposal wants to adjust the chemical tax by consumer price development plus two percentage points, that is an automatic tax increase. The plan requires taxes that do not hamper businesses and that every tax is weighed against actual environmental benefit per crown. The fact that the tax, according to evaluations, has not been directed towards its purpose speaks, in line with the plan's requirement for clear results, against an indexed increase.

Original (Swedish)

Motförslaget vill räkna upp kemikalieskatten med konsumentprisutvecklingen plus två procentenheter, det vill säga en automatisk skattehöjning. Planen kräver skatter som inte hämmar företagen och att varje pålaga vägs mot faktisk miljönytta per krona. Att skatten enligt utvärderingar inte styrt mot sitt syfte talar med planens krav på tydliga resultat mot en indexerad höjning.

  • competitive taxesdecisive»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that does not hamper Swedish businesses in international competition”
  • taxes in line with the surrounding world»Skattepolitiken måste därför syfta till konkurrenskraftiga skatter som inte avviker för mycket från omvärlden, framförallt de skatter som läggs på företagen.« (2022 manifesto ↗)“Tax policy must therefore aim at competitive taxes that do not deviate too much from the surrounding world, especially the taxes that are levied on businesses.”
  • environmental effectiveness per crown»Sträva efter miljöeffektivitet och hitta de åtgärder som ger mest miljö per krona« (2022 manifesto ↗)“Strive for environmental effectiveness and find the measures that give the most environmental benefit per crown”
  • result requirements for policy instruments»Begära tydliga resultat för varje offentlig satsning« (2022 manifesto ↗)“Demand clear results for every public investment”

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Sources and documents

Documents under consideration

Source: The Swedish Parliament