Year:1 July 2018
Policy status:Planned
Date Effective:1 July 2018
Policy Type:Economic Instruments
Climate Change Policy Targets:Transport
Climate Change Description:

A bonus malus system for new light vehicles, with effect from 1 July 2018. The main motive is to increase the proportion of environmentally adapted vehicles with lower CO2 emissions. The bonus malus system here can complement the more generally active fuel taxes and help reduce the transport sector's oil dependence and climate impact. The bonus malus system only affects new passenger cars class I and II, light buses and light trucks. The existing fleet of vehicles is therefore not affected by the proposal and receives an unchanged vehicle tax when the bonus malus system is introduced. The fact that existing vehicles are not proposed to receive any tax increase is a difference to previously submitted proposals.

The proposal includes the following changes for vehicles covered by the bonus malus system:

  • For petrol and diesel vehicles, an increased vehicle tax (malus) will be charged in the first three years from the first tax liability of the vehicle. The carbon dioxide amount is then the sum of 82 kronor per gram of carbon dioxide as the vehicle emits per kilometer in addition to 95 grams and up to 140 grams, and 107 kronor per gram of carbon dioxide as the vehicle emits per kilometer in excess of 140 grams. From year 4 and beyond, the carbon dioxide amount is 22 kronor per gram of carbon dioxide in addition to 111 grams.
  • The five-year exemption from vehicle tax for environmental cars is removed and the super-environment car premium is replaced by a bonus for cars with very low emissions. For cars with zero emissions, the highest bonus is SEK 60,000. The bonus is staged linearly up to a 60 gram emission level where the bonus amounts to SEK 10,000. Furthermore, the requirement is that a bonus may be granted with an amount no more than 25 percent of the car's new price. Gas cars receive a bonus of SEK 10,000. Today, these cars are not allowed to take part in the super-environment car premium.
  • Vehicles that can be powered by alternative fuels, such as E85 (ethanol) and vehicle gas (biogas and natural gas mixture) do not receive increased vehicle taxes.
  • The fuel factor for new diesel vehicles is replaced by a fuel surcharge that is made independent of the vehicle tax size.
  • The environmental surcharge for diesel vehicles of SEK 250 is retained.

Given the uncertainty surrounding the effects of the EU's new World Wide Vehicle Test Procedure (WLTP), the Government believes that the old European Driving Cycle (NEDC) should be the basis for vehicle taxation within the bonus malus system under a transitional period. On January 1, 2020, a transition to WLTP will take place. Then you can adjust the levels so that at least the same environmental management is maintained.

Last modified: Mon, 22 Jan 2018 19:46:31 CET