2024-05-292023/24:SkU24 · p.1SkUTaxation
Temporarily raised ceiling for home repair deduction
Temporarily raised cap for the ROT renovation tax deduction
What's at stake: A higher cap lets people renovating claim tax relief on a larger sum, up to SEK 75,000 per person for renovation work, which could create jobs in a squeezed construction industry. At the same time, audits show the deduction is used mostly by high-income households, so raising the cap directs tax money upwards in the income distribution.
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 cap for the ROT renovation deduction should be raised temporarily, with separate caps for renovation and household services, in order to sustain employment in the construction sector, or whether the increase should not go ahead because it mainly benefits high-income households.
Yes Yes — the committee proposal
The committee notes that Sweden is assessed to be in a downturn with high inflation, weak growth and high unemployment compared with other European countries. A temporarily raised cap for the ROT deduction increases demand for renovation work at a time when demand for other construction and civil-engineering work is expected to fall, and the committee shares the government's assessment that the proposal can to some extent sustain output and employment in the construction sector. It therefore considers that the Riksdag should adopt the government's proposal and rejects the motions.
No No — the reservations
Reservation 1 (V, MP)
The dissenters (V, MP) want the proposed increase in the ROT deduction rejected and support directed instead towards energy-efficiency measures. They cite the National Audit Office's review, which finds that the deduction's self-financing rate is very low and that lowering the cap would be cost-effective, and note that the deduction is far more common among high-income households - more than half of the total deducted amount went to the 20 percent of households with the highest incomes - so raising the cap overwhelmingly benefits high-income households.
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.
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.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | No 0/18/0/6 | follows the plan | confidence: high | derived |
| S | No | Yes 90/0/0/16 | departs from the plan | confidence: medium | derived |
| MP | No | No 0/15/0/3 | follows the plan | confidence: high | explicit |
| C | No | Abstain 2/0/17/5 | departs from the plan | confidence: medium | derived |
| L | Yes | Yes 11/0/0/5 | follows the plan | confidence: medium | derived |
| KD | Yes | Yes 16/0/0/3 | follows the plan | confidence: medium | derived |
| M | Yes | Yes 58/0/0/10 | follows the plan | confidence: medium | derived |
| SD | Yes | Yes 61/0/0/11 | follows the plan | confidence: medium | derived |
Broke with the party line
| CAnders Ådahl (C, Västra Götalands läns västra) | Yes — party line: Abstain |
| CUlrika Heie (C, Västra Götalands läns östra) | Yes — party line: Abstain |
MPs whose vote differs from their party's majority position in this division. Marked with a dark ring in the chamber view.
Committee proposal
The Riksdag adopts the Government's proposal for 1. a law amending the Income Tax Act (1999:1229), 2. a law amending the Income Tax Act (1999:1229), 3. a law amending the Act (2009:194) on the procedure for tax reduction for household work, 4. a law amending the Act (2009:194) on the procedure for tax reduction for household work, 5. a law amending the Tax Procedures Act (2011:1244), 6. a law amending the Tax Procedures Act (2011:1244). The Riksdag thereby approves Government Bill 2023/24:86 points 1-6 and rejects the motions 2023/24:2846 by Ilona Szatmári Waldau et al. (V) and 2023/24:2854 by Annika Hirvonen et al. (MP).
Original (Swedish)
Riksdagen antar regeringens förslag till 1. lag om ändring i inkomstskattelagen (1999:1229), 2. lag om ändring i inkomstskattelagen (1999:1229), 3. lag om ändring i lagen (2009:194) om förfarandet vid skattereduktion för hushållsarbete, 4. lag om ändring i lagen (2009:194) om förfarandet vid skattereduktion för hushållsarbete, 5. lag om ändring i skatteförfarandelagen (2011:1244), 6. lag om ändring i skatteförfarandelagen (2011:1244). Därmed bifaller riksdagen proposition 2023/24:86 punkterna 1-6 och avslår motionerna 2023/24:2846 av Ilona Szatmári Waldau m.fl. (V) och 2023/24:2854 av Annika Hirvonen m.fl. (MP).
Riksdag decision: The Riksdag voted yes to the Government's proposal to temporarily raise the ceiling for the home repair deduction. This means that the ceiling for the home repair deduction will be temporarily raised and that separate ceilings for home repair and home services deductions will be temporarily introduced. During the tax year 2024, the ceiling for the home repair deduction shall be 75,000 kronor per person and 75,000 kronor per person for the home services deduction. Until June 30, 2024, however, a maximum of 50,000 kronor can be used for the home repair deduction and a maximum of 75,000 kronor in total for home repair and home services deductions. The temporarily raised ceiling aims to temporarily promote employment in the construction sector during the economic downturn in the Swedish economy. The provisions may be applied to household work that has been paid for, benefits of household work that has been provided, and household work that has been reported in a simplified employer declaration during the tax year 2024. The new rules enter into force on July 1, 2024 and expire at the end of the year.
Counter-proposals
- The counter-proposal wants to reject the proposal for increased renovation deductions and instead focus on energy-efficient measures. (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 rejects tax subsidies that mainly benefit the few and instead wants to use tax money for welfare and climate-smart renovations.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan rejects tax subsidies that mainly benefit the few and instead wants to use tax money for welfare and climate-smart renovations. The counter-proposal requires exactly this: no raised ceiling for the renovation deduction, but support directed toward energy-efficiency measures, on the grounds that the deduction is mostly used by the highest income groups. This follows the plan's redistribution policy and its prioritization of renovation and energy efficiency improvements of housing.
Original (Swedish)
Planen avvisar skattesubventioner som främst gynnar ett fåtal och vill i stället använda skattekronorna till välfärd och till klimatsmarta renoveringar. Motförslaget kräver just detta: inget höjt tak för rotavdraget, utan stöd riktat mot energieffektiviserande åtgärder, med skälet att avdraget till största delen används av de högsta inkomstskikten. Det följer planens fördelningspolitik och dess prioritering av upprustning och energieffektivisering av bostäder.
- tax money for welfare insteaddecisive»Istället för rut-bidrag till städning hos fullt friska personer så kan vi använda skattekronorna till att förbättra hemtjänsten.« (2022 manifesto ↗)“Instead of tax deductions for cleaning services for fully healthy people we can use tax money to improve home care services.”
- climate-smart renovations prioritized»Vänsterpartiets nästa steg handlar om en politik för massivt bostadsbyggande, klimatsmarta renoveringar och sänkta hyror som går hand i hand med den gröna omställningen.« (2022 manifesto ↗)“The Left Party's next step involves a policy for massive housing construction, climate-smart renovations and reduced rents that goes hand in hand with the green transition.”
- no tax cuts for the few»Vänsterpartiet tycker att det är viktigare med en arbetstidsförkortning som kommer alla till del än sänkta skatter för ett fåtal.« (2022 manifesto ↗)“The Left Party thinks it is more important to have reduced working time that benefits everyone than lower taxes for the few.”
- state support for energy efficiency improvements»investeringarna i byggande, upprustning och energieffektivisering av« (party programme ↗)“the investments in construction, renovation and energy efficiency improvements of”
The election manifesto points out the renovation deduction precisely as a tool for energy efficiency and promises targeted support that does not drive inflation.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto points out the renovation deduction precisely as a tool for energy efficiency and promises targeted support that does not drive inflation. A raised ceiling that according to the underlying material chiefly benefits high-income households goes against the plan's principle that tax shall be levied according to ability to pay. The plan therefore speaks for the counter-proposal's direction toward energy-efficiency measures instead of a raised ceiling.
Original (Swedish)
Valmanifestet pekar ut just rot-avdraget som ett verktyg för energieffektivisering och lovar riktade stöd som inte driver på inflationen. Ett höjt tak som enligt underlaget framför allt gynnar de inkomststarkaste hushållen går emot planens princip att skatt ska tas ut efter bärkraft. Planen talar därför för motförslagets inriktning mot energieffektiviserande åtgärder i stället för ett höjt tak.
- renovation deduction for energy efficiencydecisive»Takten behöver därför öka och kunskapen om hur rot-avdraget kan användas för energieffektivisering behöver breddas.« (2022 manifesto ↗)“The pace therefore needs to increase and knowledge about how the renovation deduction can be used for energy efficiency needs to be broadened.”
- energy saving in housing stock»Vi vill underlätta för fastighetsägare att vidta åtgärder för att spara energi i flerfamiljshus.« (2022 manifesto ↗)“We want to make it easier for property owners to take measures to save energy in multi-family housing.”
- targeted support without inflation drive»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.”
- tax according to ability to pay»Skatterna ska vara progressiva och tas ut efter bärkraft« (party programme ↗)“Taxes shall be progressive and levied according to ability to pay”
Worldstate weighed in: Inflation 3.9 per cent and policy rate 3.75 per cent — Sharpens the plan's requirement that support be targeted and not fuel inflation
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 introduce powerful support for energy efficiency to households and industries and direct renovation support towards sustainable renovation and rental apartments, not towards a raised general home improvement allowance.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto wants to introduce powerful support for energy efficiency to households and industries and direct renovation support towards sustainable renovation and rental apartments, not towards a raised general home improvement allowance. The plan also states that those with the most money shall contribute more, which speaks against an increase that primarily benefits high-income households. The counter-proposal's requirements coincide with both commitments.
Original (Swedish)
Valmanifestet vill införa ett kraftfullt stöd för energieffektivisering till hushåll och industrier och rikta renoveringsstödet mot hållbar renovering och hyresrätter, inte mot ett höjt generellt rotavdrag. Planen slår dessutom fast att de med mest pengar ska bidra mer, vilket talar emot en höjning som främst gynnar höginkomsthushåll. Motförslagets krav sammanfaller med båda åtagandena.
- support for energy efficiencydecisive»införa ett kraftfullt stöd för energieffektivisering till både hushåll och industrier.« (2022 manifesto ↗)“introduce powerful support for energy efficiency to both households and industries.”
- targeted support for sustainable renovation»införa ett rot-stöd för hyresrätter och stimulera hållbar renovering genom statligt långsiktigt stöd.« (2022 manifesto ↗)“introduce a renovation support for rental apartments and stimulate sustainable renovation through state long-term support.”
- progressive distribution profile»att de med mest pengar, som också orsakar större utsläpp, ska bidra mer till omställningen och välfärden genom en progressiv beskattning av kapital« (2022 manifesto ↗)“that those with the most money, who also cause greater emissions, shall contribute more to the transition and welfare through progressive taxation of capital”
The manifesto points to the green deduction for energy-efficiency in the home, not a raised limit, as the party's tool for reducing household costs.
Plan documents: 2022 manifesto
Reasoning and quotes
The manifesto points to the green deduction for energy-efficiency in the home, not a raised limit, as the party's tool for reducing household costs. The plan moreover promises to manage taxpayers' money carefully and to prioritize effective measures over symbolism, which speaks against a limit increase with very low self-financing rate. The counter-proposal's demand to refrain from a limit increase and instead direct support to energy-efficiency thus lies in line with the plan, even though the ambition for reduced total tax burden pulls the other way.
Original (Swedish)
Manifestet pekar ut det gröna avdraget för energieffektivisering i hemmet, inte ett höjt rottak, som partiets verktyg för att sänka hushållens kostnader. Planen lovar dessutom att hushålla med skattebetalarnas pengar och att prioritera effektiva åtgärder framför symbolpolitik, vilket talar mot en takhöjning med mycket låg självfinansieringsgrad. Motförslagets krav att avstå takhöjningen och i stället rikta stödet mot energieffektivisering ligger därför i linje med planen, även om ambitionen om sänkt totalt skattetryck drar åt andra hållet.
- green deduction for energy-efficiencydecisive»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 that by broadening and scaling up the green deduction and making it easier to install solar panels on multi-family buildings.”
- manage tax funds»Politiken ska hushålla med skattebetalarnas pengar.« (2022 manifesto ↗)“Policy shall manage taxpayers' money carefully.”
- effective measures over symbolism»Ett ledarskap som prioriterar effektiva åtgärder framför symbolpolitik eller passivitet.« (2022 manifesto ↗)“A leadership that prioritizes effective measures over symbolism or passivity.”
- reduced total tax burden»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“The total tax burden must be reduced next electoral period.”
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 to lower tax on work and facilitate the growth of work-intensive services through expanded deduction rights, which speaks for a higher ceiling rather than the counter-proposal's requirement to refrain from the increase.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan wants to lower tax on work and facilitate the growth of work-intensive services through expanded deduction rights, which speaks for a higher ceiling rather than the counter-proposal's requirement to refrain from the increase. The plan moreover explicitly rejects the grants line on climate matters in favour of real climate taxes, which goes against reorienting support to energy efficiency measures. The distribution objection also does not bite: according to the plan, social-liberal economic policy aims to combat poverty, not wealth.
Original (Swedish)
Planen vill sänka skatten på arbete och underlätta framväxten av arbetsintensiva tjänster genom utökad avdragsrätt, vilket talar för ett höjt tak snarare än för motförslagets krav på att avstå höjningen. Planen avvisar dessutom uttryckligen bidragslinjen på klimatområdet till förmån för riktiga klimatskatter, vilket går emot att styra om stödet till energieffektiviserande åtgärder. Fördelningsinvändningen biter inte heller: den socialliberala ekonomiska politiken syftar enligt planen till att bekämpa fattigdom, inte rikedom.
- lower tax on workdecisive»Vi vill sänka din skatt oavsett om du är företagare eller anställd.« (2022 manifesto ↗)“We want to lower your tax whether you are a business owner or employed.”
- instruments rather than climate grants»Därför är vi för riktiga klimatskatter i stället för att göra klimatpolitiken till en tävling i högst bidrag och flest symbolskatter.« (2022 manifesto ↗)“Therefore we are for real climate taxes instead of making climate policy into a competition in highest grants and most symbol taxes.”
- deduction for work-intensive services»Framväxten av jobb som inte kräver formella kunskaper eller erfarenheter ska underlättas, till« (party programme ↗)“The growth of jobs that do not require formal qualifications or experience shall be facilitated, by”
- combat poverty not wealth»Den socialliberala ekonomiska politiken syftar till att bekämpa fattigdom, inte rikedom.« (party programme ↗)“Social-liberal economic policy aims to combat poverty, not wealth.”
The plan's crucial commitment is a tax system that stimulates work and enterprise, and that new jobs are the most important distribution issue.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan's crucial commitment is a tax system that stimulates work and enterprise, and that new jobs are the most important distribution issue. The counter-proposal wants to forgo a raised ceiling for deductions and redirect support to energy measures, which reduces the stimulus to construction work when demand falls. The plan's answer to the distribution objection is more jobs, not lower ceilings. Therefore the demand is rejected.
Original (Swedish)
Planens avgörande åtagande är ett skattesystem som stimulerar arbete och företagande, och att nya jobb är den viktigaste fördelningsfrågan. Motförslaget vill avstå från ett höjt rottak och styra om stödet till energiåtgärder, vilket drar ned stimulansen till byggarbeten när efterfrågan viker. Planens svar på fördelningsinvändningen är fler jobb, inte lägre tak. Därför avvisas kravet.
- new jobs foremost distribution policydecisive»Därför är tillkomsten av nya jobb den i särklass viktigaste fördelningspolitiska frågan.« (party programme ↗)“Therefore the creation of new jobs is by far the most important distribution policy issue.”
- taxes shall stimulate work»Det bör också utformas så att det stimulerar arbete, hederlighet, sparande och företagande.« (party programme ↗)“It should also be designed so that it stimulates work, honesty, saving and enterprise.”
- enterprise finances welfare(2022 manifesto)
Worldstate weighed in: Low economic growth with 3.9% inflation and 8.6% unemployment — strengthens the plan's employment commitment as crucial in this particular temporary measure
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The plan is based on lower taxes on households and an explicit tax increase cap, not on cutting a tax reduction and redirecting it to specifically designated measures.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan is based on lower taxes on households and an explicit tax increase cap, not on cutting a tax reduction and redirecting it to specifically designated measures. The counter-proposal wants to stop the raised ceiling for the home improvement tax deduction and instead direct support to energy efficiency, which for households means narrower relief. The plan therefore speaks against the counter-proposal's demand, although it shares the ambition to facilitate energy efficiency through the green tax deduction.
Original (Swedish)
Planen bygger på lägre skatt på hushållen och ett uttalat skattehöjarstopp, inte på att strypa en skattereduktion och styra om den mot särskilt utpekade åtgärder. Motförslaget vill stoppa det höjda taket för rotavdraget och i stället rikta stödet mot energieffektivisering, vilket för hushållen innebär en snävare lättnad. Planen talar därför emot motförslagets krav, även om den delar ambitionen att underlätta energieffektivisering via det gröna skatteavdraget.
- tax increase capdecisive»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax increase cap during the coming term of office which means that total taxes are not raised”
- reduced tax burden(2022 manifesto)
- expanded green tax deduction»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”
- reforms must be financed»Alla nya löften och reformer – som till exempel våra inkomstskattesänkningar – behöver finansieras eller rymmas inom överskottsmålet.« (2022 manifesto ↗)“All new promises and reforms – such as our income tax cuts – need to be financed or fit within the surplus target.”
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The election manifesto wants to slow housing costs and facilitate building and employment, while the counter-proposal wants to stop the raised ceiling level and instead steer support toward energy efficiency.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto wants to slow housing costs and facilitate building and employment, while the counter-proposal wants to stop the raised ceiling level and instead steer support toward energy efficiency. The plan explicitly rejects that climate ambitions take precedence over competitiveness and enterprise and wants to stop symbol politics that hits against business activities. The distribution argument carries little weight against the plan's commitment to keep down costs for building and housing.
Original (Swedish)
Valplattformen vill bromsa boendekostnaderna och underlätta byggande och anställning, medan motförslaget vill stoppa den höjda taknivån och i stället styra stödet mot energieffektivisering. Planen avvisar uttryckligen att klimatambitioner får gå före konkurrenskraft och företagande och vill stoppa symbolpolitik som slår mot näringsverksamhet. Fördelningsargumentet väger lätt mot planens åtagande att hålla nere kostnaderna för byggande och boende.
- lower housing costsdecisive»Åtgärder behöver också vidtas för att bromsa de skenande boendekostnaderna så att fler har råd till ett hem.« (2022 manifesto ↗)“Measures also need to be taken to slow runaway housing costs so more can afford a home.”
- climate goals after competitiveness»Evidens, resultat och svensk konkurrenskraft ska styra genomförandet av klimatmål i högre utsträckning än politikers vilja att gå först och längst.« (2022 manifesto ↗)“Evidence, results, and Swedish competitiveness shall to a higher degree steer the implementation of climate goals than politicians' will to go first and furthest.”
- more real jobs»Göra det lättare att anställa och skapa bästa förutsättningar för svensk industri« (2022 manifesto ↗)“Make it easier to hire and create best prerequisites for Swedish industry”
- stop symbol politics»Stoppa symbolpolitik som går ut över möjligheten att bedriva industri och näring« (2022 manifesto ↗)“Stop symbol politics that goes at the expense of the possibility to conduct industry and business”
Worldstate weighed in: Unemployment 8.6 percent and economic conditions below normal — Strengthens the plan's commitment on measures that maintain employment and building; Inflation 3.9 percent and base rate 3.75 percent — Makes the plan's demand to slow housing costs more urgent and speaks against a lower renovation deduction
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Sources and documents
- The committee report on riksdagen.se (2023/24:SkU24)
- Committee report full text (HB01SkU24)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2023/24:2846 — med anledning av prop. 2023/24:86 Tillfälligt höjt tak för rotavdraget av Ilona Szatmári Waldau m.fl. (V)
- Motion 2023/24:2854 — med anledning av prop. 2023/24:86 Tillfälligt höjt tak för rotavdraget av Annika Hirvonen m.fl. (MP)
- Proposition 2023/24:86 — Tillfälligt höjt tak för rotavdraget
Source: The Swedish Parliament