Climate bonus, vehicle tax and benefit values ​​2022

At regular intervals, the rules for climate bonus, vehicle tax (malus) and benefit values ​​are adjusted. This applies to 2022 and 2023.

More electric cars have been sold in 2021 than the government has anticipated – and therefore the fund for the payment of climate bonuses has run out. The government wants to add 1.9 billion to this year’s budget so that everyone can get their climate bonus paid out.

But it is important to be careful. Although the bonus is promised six months after purchase, it is not necessarily paid to the owner of the car after six months, but to the owner of the car once there is money to pay out.

The 2022 budget increases the climate bonus with 550 billion – to a total of 3.51 billion. It may sound like a large sum, but the government does not think it will be enough, and writes:

“The forecasts for the bonus are very uncertain. The government is therefore following developments closely and will contribute more funds for the bonus if necessary.”

It is quick to state that the money will not be enough. During the first half of 2021, just over 22,500 electric cars were sold. If we (against all odds) assume that sales of electric cars will not increase, 45,000 electric cars will be sold next year. They will all receive SEK 70,000, which costs SEK 3.15 billion.

There will be 360 ​​million left, which will be enough for almost 140,000 charging hybrids that can get up to SEK 45,000 each… Let’s say that these charging hybrids receive an average of SEK 20,000, that will be SEK 2.8 billion.

The budget is thus underfunded with 2.8 billion based on 2021 figures. Admittedly, sales of plug-in hybrids may decrease, but then it will be in favor of electric cars that will have an even higher bonus.

– The money for 2022 will be exhausted even before payments of climate bonuses for cars bought during the second half of 2021 are paid out, says Ronny Svensson, company car expert at Ynnor AB, which is the referral body to the government.

Price cap for the bonus and increased malus tax 2022

The autumn budget for 2022 includes an increase in vehicle tax on 1 June 2022. This means that more newly purchased cars need to pay malus tax and that the tax level is raised by SEK 1,730 for most cars with internal combustion engines.

As early as January 1, 2022 a ceiling for the payment of climate bonuses will be introduced. Cars that cost more than SEK 700,000 will not receive a climate bonus. It saves some money, but also means reduced VAT revenue if people buy cheaper cars instead.

There is not yet much concrete information on how the price cap should be designed, for example on light trucks, transport buses with a capacity of 9 passengers and so-called artisan cars.

Changed calculation of benefit value 2022

Today’s calculation of benefit value for electrified cars is unfair. Two electric cars that cost the same amount can have different benefit values ​​because they are compared with different cars without electric propulsion.

A proposal from the Swedish Tax Agency that provides fixed discounts on the benefit value depending on the type of technology is the basis for a new future way of calculating the benefit value. All electric cars will receive the same reduction, and in the same way, all charging hybrids will receive the same discount.

The government estimates that the conversion will cost only 10 million, which must be interpreted as meaning that there will be no major change in the benefit values.

Reduced climate bonus 2023 and increased tax (again)

The government expects the price of electric cars to fall over time, and around 2025-2026, prices will be on a par with the corresponding cars with internal combustion engines. Then lower inventory costs are enough to stimulate the purchase of electric cars and the climate bonus can be phased out.

The first step in the phasing out will come on January 1, 2023. Then the climate bonus will be reduced from SEK 70,000 to SEK 50,000.

Even if the amount per car decreases, the proportion of electric cars sold will still increase. The bonus / malus system is intended to be self-financing – this means that tax revenues must also increase. In addition to lowering the threshold for which cars have to pay tax and how much to pay, it is also conceivable that the period of high tax payment will be extended from three to five years.

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They are having a stressful time at Rosenbad and in the government quarters. Being Minister of the Environment is not a dance on roses exactly, even though Minister Bolund recently described the empty climate bonus fund as “really a dear inconvenience”.

I do not think at all that the climate bonus shortage is as dear as Bolund pretends. Sure, it is positive that the transition to electric cars has taken off, but where should all the money be taken from? There are many billions to be paid out in climate bonuses, and what would it look like the money taken from healthcare or the judiciary in these times?

The clever idea of ​​the bonus / malus system, that those who emit dirty exhaust fumes have to pay tax to those who buy a car without emissions, no longer holds. The system has capsized and received a sharp tilt.

So that this does not become too obvious has the government made a certain increase in the vehicle tax (which, however, is an increase of an increase of an increase) and has chosen to postpone the passage:
The government is therefore following developments closely and will provide more funding for the bonus if required. “

There are many billions that probably need to be added. Even if the government can ask the Riksbank to print a few extra billions, this is not how we usually solve our problems in this country. No, we raise taxes as usual.

The question is whether it is possible to raise the vehicle tax (malus) so that it covers the deficit?

You can only turn a certain amount of water out of a cloth, in the end it stops. I do not think that raising vehicle taxes on cars with internal combustion engines automatically leads to electric car purchases. To a certain extent, yes, but for many, the alternative is instead a newer used car – it does not lead to reduced emissions, only to reduced revenues.

We have already seen this type of consequence since the benefit values ​​were raised last summer. Nowadays, it is rarely worthwhile to get a staff car with a gross tax deduction. It gets cheaper with a used car.

As long as it is more expensive with an electric car than the corresponding conventional car, it is good with a climate bonus. In the past, green cars received a discount on the benefit value – an excellent way to stimulate companies to shop green. And it is still the companies that buy the majority of the larger passenger cars.

Sure, sure, but how should everything be paid for?

The answer is mileage tax. It’s not a question of if, but if when.

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Source: Senaste nytt från auto motor & sport by

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