2024-04-182023/24:SkU13 · p.2SkUTaxation
Tax on fuel etc.
Fuel and biofuel taxation, including the tax reduction for agricultural diesel
What's at stake: Fuel tax affects costs for drivers, transport companies and farmers, and lower taxes on biofuels could support the shift to renewable fuels but would reduce state tax revenue.
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 fuel and biofuel taxes should be cut further and realigned around a new climate-oriented farm policy, or whether current tax levels and ongoing reviews should stand.
Yes Yes — the committee proposal
The committee points out that the Riksdag has recently lowered the tax on petrol and diesel and expanded the reduction for agricultural diesel, and does not see grounds for further calls now for a lower fuel tax, a new farm deduction or a reformed fuel tax, since such a proposal is already being prepared within the Government Offices.
No No — the reservations
Reservation 4 (C)
The reservation calls for a 'fuel Swedish' policy that would cut the excise duty on all biofuels, both high- and low-blend, including biogas and hydrogen, to a minimum, wants the current tax reduction for agricultural diesel reviewed for conversion into a climate-neutral farm deduction by 2026, wants to work for permanent tax exemption for high-blend biofuels, and wants alternative fuels taxed by energy content rather than volume in an upcoming review of the EU energy taxation directive.
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 4 by C.
Abstain The party marks a position of its own that is not one of the two final alternatives.
The decision would have gone the other way
Explicit commitments that contradicted the vote: KDKristdemokraterna, MModeraterna, SDSverigedemokraterna
Ja 259–21Nej 123–157
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 | Yes | Yes 19/0/0/5 | match | confidence: medium | not addressed |
| S | No | Yes 90/0/0/16 | differs | confidence: low | not addressed |
| MP | No | Abstain 0/0/14/4 | differs | confidence: medium | derived |
| C | No | No 0/21/0/3 | match | confidence: high | explicit |
| L | No | Yes 12/0/0/4 | differs | confidence: medium | not addressed |
| KD | No | Yes 16/0/0/3 | differsagainst own programme | confidence: medium | explicit |
| M | No | Yes 57/0/0/11 | differsagainst own programme | confidence: high | explicit |
| SD | No | Yes 63/0/0/9 | differsagainst own programme | confidence: medium | explicit |
Committee proposal
The Riksdag rejects the motions 2023/24:603 by Sten Bergheden (M), 2023/24:996 by Per Bolund et al. (MP) demand 98, 2023/24:1296 by Malin Larsson and Peter Hedberg (both S), 2023/24:1519 by Elin Söderberg et al. (MP) demand 57, 2023/24:2238 by Ann-Sofie Lifvenhage (M), 2023/24:2453 by Rickard Nordin et al. (C) demands 43 and 50, 2023/24:2458 by Muharrem Demirok et al. (C) demands 4 and 27, and 2023/24:2465 by Ulrika Heie et al. (C) demand 78.
Original (Swedish)
Riksdagen avslår motionerna 2023/24:603 av Sten Bergheden (M), 2023/24:996 av Per Bolund m.fl. (MP) yrkande 98, 2023/24:1296 av Malin Larsson och Peter Hedberg (båda S), 2023/24:1519 av Elin Söderberg m.fl. (MP) yrkande 57, 2023/24:2238 av Ann-Sofie Lifvenhage (M), 2023/24:2453 av Rickard Nordin m.fl. (C) yrkandena 43 och 50, 2023/24:2458 av Muharrem Demirok m.fl. (C) yrkandena 4 och 27 samt 2023/24:2465 av Ulrika Heie m.fl. (C) yrkande 78.
Riksdag decision: The Riksdag said no to approximately 90 proposals on excise taxes and tariff matters. The motions were submitted during the general motion period 2023 and deal, among other things, with taxes on electricity, fuel, vehicles, chemicals, alcohol, tobacco and air travel. The proposals also deal with the Swedish Customs Agency's powers and operations. The Riksdag's rejection of the motions is due, among other things, to ongoing work and the fact that the committee has already taken a position on certain matters.
Counter-proposals
- The counter-proposal wants to remove taxes on biofuels for heating and solar electricity for self-use and ensure tax exemption for biogas. (C) — Reservation 4
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 builds climate policy on economic steering instruments that steer use away from the dirty, not on reduced fuel taxes.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan builds climate policy on economic steering instruments that steer use away from the dirty, not on reduced fuel taxes. It is also restrictive about biofuels and wants only residual products from harvested forest to be used as fuel, which speaks against minimized excise tax on all biofuels. Reduced excise taxes also hollow out the common resources the plan wants to increase. The plan therefore rejects the demand.
Original (Swedish)
Planen bygger klimatpolitiken på ekonomiska styrmedel som styr bort användningen från det smutsiga, inte på sänkta drivmedelsskatter. Den är dessutom restriktiv till biobränslen och vill att bara restprodukter från avverkad skog används till bränsle, vilket talar emot en minimerad punktskatt på alla biodrivmedel. Sänkta punktskatter urholkar också de gemensamma resurser planen vill öka. Planen avvisar därför kravet.
- steering instruments that steer consumptiondecisive»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 technology shifts are not enough to reduce emissions, consumption must be steered away from the dirty and everyone given the prerequisites to live more sustainably.”
- restrictive view of biofuels»Den skog som avverkas måste användas klokt där endast restprodukter ska användas till biobränsle.« (2022 manifesto ↗)“The forest that is harvested must be used wisely where only residual products shall be used as biofuel.”
- economic steering instruments needed»Därför behövs en kraftfull lagstiftning, ekonomiska styrmedel, långsiktig samhällsplanering, klimatinvesteringar och miljöinriktad näringspolitik för att miljöhoten ska kunna bemästras.« (party programme ↗)“Therefore, powerful legislation, economic steering instruments, long-term societal planning, climate investments, and environmentally targeted industrial policy are needed to master the environmental threats.”
- taxes finance welfare»Vänsterpartiet har en skattepolitik som ser till vilka behov som finns och där de med stora kapitaltillgångar eller höga löner får bidra mer till välfärden än de gör idag.« (2022 manifesto ↗)“The Left Party has a tax policy that considers what needs there are and where those with large capital holdings or high incomes contribute more to welfare than they do today.”
The election manifesto promises to secure access to fuel and to increase Swedish production of renewable fuels so that it becomes easier to fill up fossil-free, and the programme wants to invest in alternative fuels.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto promises to secure access to fuel and to increase Swedish production of renewable fuels so that it becomes easier to fill up fossil-free, and the programme wants to invest in alternative fuels. Lower excise tax on biofuels and tax exemption for high-blend fuels serve that purpose. The plan says nothing about taxation based on energy content, however, so the conclusion is uncertain.
Original (Swedish)
Valmanifestet lovar att säkra tillgången till bränsle och att öka den svenska produktionen av förnybara drivmedel så att det blir lättare att tanka fossilfritt, och programmet vill satsa på alternativa drivmedel. Lägre punktskatt på biodrivmedel och skattebefrielse för höginblandade bränslen tjänar det syftet. Planen säger däremot inget om beskattning efter energiinnehåll, varför slutsatsen är osäker.
- more renewable fuelsdecisive»Vi vill öka den svenska produktionen av förnybara drivmedel, så att det blir lättare att tanka fossilfritt i Sverige.« (2022 manifesto ↗)“We want to increase Swedish production of renewable fuels so that it becomes easier to fill up fossil-free in Sweden.”
- secured fuel access»Säkra tillgången till bränsle.« (2022 manifesto ↗)“Secure access to fuel.”
- investment in alternative fuels»på att utveckla bränslesnåla motorer, alternativa drivmedel och bättre reningsteknik.« (party programme ↗)“for developing fuel-efficient engines, alternative fuels and better purification technology.”
- climate framework remains»Det klimatpolitiska ramverket ska ligga fast.« (2022 manifesto ↗)“The climate policy framework shall remain.”
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 party programme wants economic instruments to make environmentally friendly alternatives cheaper and that Sweden shall be an important producer of biofuel for vehicle fuel.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme wants economic instruments to make environmentally friendly alternatives cheaper and that Sweden shall be an important producer of biofuel for vehicle fuel. Minimizing the fuel tax on biofuel and replacing the diesel reduction with a climate-neutral agriculture deduction lies in line with this and with the requirement for a fossil-free agriculture. The requirement is supported, whereas the plan's phase-out of fossil subsidies sets the boundary.
Original (Swedish)
Partiprogrammet vill att ekonomiska styrmedel gör miljövänliga alternativ billigare och att Sverige ska vara en viktig producent av biobränsle för fordonsdrivmedel. Att minimera punktskatten på biodrivmedel och ersätta dieselnedsättningen med ett klimatneutralt jordbruksavdrag ligger i linje med detta och med kravet på ett fossiloberoende jordbruk. Kravet stöds, medan planens utfasning av fossila subventioner sätter gränsen.
- gröna alternativ ska bli billigaredecisive»miljövänliga alternativ billigare och de miljöskadliga dyrare att använda.« (party programme ↗)“environmentally friendly alternatives cheaper and environmentally harmful ones more expensive to use.”
- biobränsle till fordon»viktig producent av biobränsle, både för uppvärmning och för att framställa drivmedel till fordon.« (party programme ↗)“important producer of biofuel, both for heating and for producing fuel for vehicles.”
- fossiloberoende jordbruk»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 food, and support the transition to ecological and sustainable agriculture with fossil-free working machines.”
- inga fossila subventioner»fasa ut fossila subventioner.« (2022 manifesto ↗)“phase out fossil subsidies.”
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 explicitly requires that tax on biofuels be reduced maximally and that agriculture receive a powerful agricultural deduction and a biofuel premium.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan explicitly requires that tax on biofuels be reduced maximally and that agriculture receive a powerful agricultural deduction and a biofuel premium. The counter-proposal's requirement for minimized excise tax on biofuels, an agricultural deduction instead of today's diesel reduction and permanent tax exemption for high-blend biofuels are thereby the plan's own policy. The plan also links this to strengthened energy independence through manyfold increased production of biofuels.
Original (Swedish)
Planen kräver uttryckligen att skatten på biodrivmedel sänks maximalt och att lantbruket får ett kraftfullt jordbruksavdrag och en biodrivmedelspremie. Motförslagets krav på minimerad punktskatt på biodrivmedel, ett jordbruksavdrag i stället för dagens dieselnedsättning och permanent skattebefrielse för höginblandade biodrivmedel är därmed planens egen politik. Planen kopplar också detta till stärkt energioberoende genom mångdubblad produktion av biobränslen.
- minimized tax on biofuelsdecisive»Sänk skatten maximalt på biodrivmedel som blandas in i bensin och diesel.« (2022 manifesto ↗)“Reduce tax maximally on biofuels that are blended into petrol and diesel.”
- powerful agricultural deduction»En långsiktigt hållbar livsmedelsförsörjning med ökad försörjningstrygghet och ökad matproduktion kräver regelförenklingar och skattesänkningar, inklusive ett kraftfullt jordbruksavdrag och en biodrivmedelspremie som gör det hållbara lantbruket mer lönsamt.« (2022 manifesto ↗)“A long-term sustainable food supply with increased supply security and increased food production requires regulatory simplification and tax cuts, including a powerful agricultural deduction and a biofuel premium that make sustainable agriculture more profitable.”
- increased biofuel production»Sveriges energioberoende måste stärkas, bland annat genom att mångdubbla produktionen av biobränslen och biogas.« (2022 manifesto ↗)“Sweden's energy independence must be strengthened, among other things through manyfold increased production of biofuels and biogas.”
The plan requires that tax rebates on fossil fuels be successively abolished and that instruments are general and technology-neutral with the carbon dioxide tax as the main tool.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan requires that tax rebates on fossil fuels be successively abolished and that instruments are general and technology-neutral with the carbon dioxide tax as the main tool. Lowering excise tax on biofuels, taxing alternative fuels by energy content, and replacing the reduction for agricultural diesel with a climate-neutral deduction point in that direction. The plan does not mention the individual tax technical measures, so the conclusion is derived.
Original (Swedish)
Planen kräver att skatterabatter till fossilt bränsle successivt avskaffas och att styrmedlen är generella och teknikneutrala med koldioxidskatten som huvudverktyg. Att sänka punktskatten på biodrivmedel, beskatta alternativa drivmedel efter energiinnehåll och ersätta nedsättningen för jordbruksdiesel med ett klimatneutralt avdrag ligger i den riktningen. Planen nämner inte de enskilda skattetekniska greppen, så slutsatsen är härledd.
- abolish fossil fuel subsidiesdecisive»Subventioner, inklusive skattelättnader och stöd, till fossila bränslen i Sverige såväl som globalt ska successivt avskaffas.« (2022 manifesto ↗)“Subsidies, including tax relief and support, for fossil fuels in Sweden as well as globally shall be successively abolished.”
- equitable taxation of fossil fuels»bränsle ska successivt avskaffas och användningen av fossilt bränsle ska beskattas mer likvärdigt« (party programme ↗)“fuel shall be successively abolished and the use of fossil fuel shall be taxed more equitably”
- technology-neutral climate policy instruments»såsom koldioxidskatt och handel med utsläppsrätter, är det mest effektiva redskapet.« (party programme ↗)“such as carbon dioxide tax and emissions trading, is the most effective instrument.”
- continued fossil-free blending»Fler ska välja elbilen och en inblandning av fossilfria bränslen ska fortsätta.« (2022 manifesto ↗)“More shall choose the electric car and a blending of fossil-free fuels shall continue.”
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 promises regulatory changes and cost reductions for Swedish agriculture and that fuel prices shall be cut significantly for all.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto promises regulatory changes and cost reductions for Swedish agriculture and that fuel prices shall be cut significantly for all. A climate-neutral agricultural deduction and minimized excise tax on biofuel are precisely such cost reductions. The party programme further wants that domestic renewable fuels shall form an expanding base in energy supply, which argues for tax exemption for high-blended biofuels.
Original (Swedish)
Valmanifestet lovar regeländringar och kostnadslättnader för svenskt lantbruk och att drivmedelspriserna ska sänkas rejält för alla. Ett klimatneutralt jordbruksavdrag och minimerad punktskatt på biodrivmedel är just sådana kostnadslättnader. Partiprogrammet vill dessutom att inhemska förnybara bränslen ska utgöra en växande bas i energiförsörjningen, vilket talar för skattebefrielse för höginblandade biodrivmedel.
- 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.”
- lower fuel costs»Sänk bensin- och dieselpriserna rejält för alla, främst genom minskad inblandningen av dyrt biobränsle.« (2022 manifesto ↗)“Reduce petrol and diesel prices significantly for all, primarily by reducing the blending of expensive biofuel.”
- domestic renewable fuels»Sveriges energiförsörjning ska tryggas genom en långsiktig energipolitik med fasta spelregler« (party programme ↗)“Sweden's energy supply shall be secured through long-term energy policy with fixed rules of the game”
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 election manifesto explicitly promises to lower the price of petrol and diesel and to improve farming conditions through reduced fuel taxes, while a tax increase freeze shall apply.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto explicitly promises to lower the price of petrol and diesel and to improve farming conditions through reduced fuel taxes, while a tax increase freeze shall apply. The counter-proposal's demand for minimized excise tax on biofuels, an agricultural deduction instead of today's reduction, and tax exemption for high-blend is the same line in substance. The plan moreover invests in the manufacture of biofuels. Therefore, the plan supports the demand.
Original (Swedish)
Valmanifestet lovar uttryckligen att sänka priset på bensin och diesel och att förbättra lantbrukets villkor genom sänkta skatter på drivmedel, samtidigt som ett skattehöjarstopp ska gälla. Motförslagets krav på minimerad punktskatt på biodrivmedel, ett jordbruksavdrag i stället för dagens nedsättning och skattebefrielse för höginblandat är samma linje i sak. Planen satsar dessutom på tillverkning av biodrivmedel. Därför stöder planen kravet.
- reduced fuel taxesdecisive»Sänka priset på bensin och diesel så att du klarar din vardagsekonomi« (2022 manifesto ↗)“Lower the price of petrol and diesel so that you can manage your everyday economy”
- lower taxes for farming»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 begun doing on fuel, and reduce regulatory red tape so that administrative costs for farms go down.”
- promote biofuels»Satsa på tillverkning av biodrivmedel« (2022 manifesto ↗)“Invest in the manufacture of biofuels”
- tax increase freeze»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax increase freeze during the coming term that means that total taxes are not raised”
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 election manifesto requires reduced fuel tax and lower prices at the pump as well as explicitly reduced diesel tax for agriculture and forestry.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto requires reduced fuel tax and lower prices at the pump as well as explicitly reduced diesel tax for agriculture and forestry. The counter-proposal's requirement for minimized excise tax on biofuels, an agricultural deduction instead of today's reduction and tax exemption for high-blend biofuels are reductions in the same direction, and the plan also wants to promote Swedish biofuel production. However, the plan is critical of imported biofuels, which qualifies the support.
Original (Swedish)
Valmanifestet kräver sänkt bränsleskatt och lägre pris vid pump samt uttryckligen sänkt dieselskatt för jord- och skogsbruket. Motförslagets krav på minimerad punktskatt på biodrivmedel, ett jordbruksavdrag i stället för dagens nedsättning och skattebefrielse för höginblandade biodrivmedel är sänkningar i samma riktning, och planen vill dessutom främja svensk biobränsleproduktion. Planen är dock kritisk mot importerade biodrivmedel, vilket kvalificerar stödet.
- sänkt bränsleskattdecisive»Sänka bensin- och dieselpriset genom sänkt bränsleskatt och minskad reduktionsplikt.« (2022 manifesto ↗)“Lower gasoline and diesel prices through reduced fuel tax and reduced reduction obligation.”
- sänkt jordbruksdieselskatt»Sänka skatten på diesel för jord- och skogsbruket och den allmänna löneavgiften« (2022 manifesto ↗)“Lower the tax on diesel for agriculture and forestry and the general payroll fee”
- främja svenskt biobränsle»Främja svensk biobränsleproduktion« (2022 manifesto ↗)“Promote Swedish biofuel production”
- mot importerade biodrivmedel»Minska användningen av miljöskadliga och dyra biodrivmedel från utlandet« (2022 manifesto ↗)“Reduce the use of environmentally harmful and expensive imported biofuels”
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.
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Sources and documents
- The committee report on riksdagen.se (2023/24:SkU13)
- Committee report full text (HB01SkU13)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2023/24:1109 — Ändrad trängselskatt i Ropsten av Ida Drougge (M)
- Motion 2023/24:1136 — Rättvis skatt på snus av Oliver Rosengren (M)
- Motion 2023/24:118 — Beskattning av husbilar av Eric Palmqvist m.fl. (SD)
- Motion 2023/24:129 — Utredning om sänkt fordonsskatt på dieseldrivna personbilar och lätta lastbilar av Eric Palmqvist (SD)
- Motion 2023/24:1296 — Reformerad bränsleskatt av Malin Larsson och Peter Hedberg (båda S)
- Motion 2023/24:1340 — Beskattning av husbilar av Magnus Resare och Mats Green (båda M)
- Motion 2023/24:1381 — En ny modell för beskattning av vägtrafiken av Camilla Rinaldo Miller och Magnus Jacobsson (båda KD)
- Motion 2023/24:1519 — En grön klimathandlingsplan för Sverige av Elin Söderberg m.fl. (MP)
- Motion 2023/24:1527 — Ett miljövänligt, robust och konkurrenskraftigt energisystem av Linus Lakso m.fl. (MP)
- Motion 2023/24:1632 — Sänkt skatt för små bryggerier med hantverksmässig tillverkning av öl av Christofer Bergenblock och Anders Ådahl (båda C)
- Motion 2023/24:1633 — Sveriges 13 sämsta lagar av Rickard Nordin och Niels Paarup-Petersen (båda C)
- Motion 2023/24:1653 — Flytt av Livsmedelsverket och Tullverket till Skåne av Niels Paarup-Petersen (C)
- Motion 2023/24:1654 — Handel av Per Söderlund m.fl. (SD)
- Motion 2023/24:1655 — Skatteförfarande av Per Söderlund m.fl. (SD)
- Motion 2023/24:1656 — Punktskatt av Per Söderlund m.fl. (SD)
- Motion 2023/24:167 — Beskattning av snus av Jörgen Grubb och Patrik Jönsson (båda SD)
- Motion 2023/24:1743 — Passager vid betalstationer för trängselskatt av Michael Rubbestad (SD)
- Motion 2023/24:1778 — Småskalig alkoholproduktion av Elisabeth Thand Ringqvist och Anders W Jonsson (båda C)
- Motion 2023/24:1853 — Lokalproducerad öl av Isak From och Heléne Björklund (båda S)
- Motion 2023/24:1862 — Förbättrade förutsättningar för svenska hantverksbryggerier av Joakim Järrebring och Petter Löberg (båda S)
Source: The Swedish Parliament