|Policy status:||In Force|
|Policy Type:||Economic Instruments>Fiscal/financial incentives|
|Agency:||National Taxation Board (Skatteverket)|
A significant share of the new car sales consists of so-called benefit cars. A benefit car is a company car where the employer offers the employee to use it also for private driving. These cars risk becoming heavier and more fuel consuming than the rest of the vehicle fleet. To counteract this development, the rules have been gradually altered since 1997. Initially the changes aimed at making the employee pay for the fuel used for private driving and thereby increase the incentives for more efficient driving and less consuming cars.
In December 2001, the government implemented new legislation with lower benefit value for environmentally friendly cars driven on bio fuels in order to stimulate the sale of new cars with these properties. More than a decade later, the same reasoning remains valid, although the rules have been changed several times, including the very definition of environmentally-friendly cars.
The employer may, without special application to the Swedish Tax Agency, reduce the preferential value for environmental cars. Reduction of the benefit value is as follows.
Last modified: Tue, 16 Jan 2018 12:20:50 CET