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Heavy vehicle, truck and trailer traffic will produce a surplus for public finances

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PwC-skatteradgivning-Percent-3-solid_0002_burgundy.pngAn investigation report produced by PwC at the request of the Confederation of Swedish Enterprise evidences that truck transport companies pay a significantly greater amount of tax than the costs incurred by such truck traffic.

The Swedish Road Wear Tax Committee presented its proposal for a road wear and tear tax, (SOU 2017:11) to the Government on 28 February. This proposal implies, briefly speaking, that trucks in excess of 12 tons are to be taxed and that all public roads are to be included in the regulation. The cost would be equivalent to SEK 0.38-1.69 per kilometer, depending on a number of variables, amongst other things, axle weights and the existence of tow bar for towing. The Committee also proposed an expanded control system involving cameras and police controls.

Just prior to the Committee presenting its proposal, the Government announced that they did not intend to proceed with the proposal but, instead, would present their own. However, it was uncertain when this would happen.

In the discussion regarding road wear, as with the directive presented to the Road Wear Tax Committee, it was stated that, amongst other things, a road wear tax is be aimed at ensuring that heavy traffic pays, to a greater degree, for costs incurred in using the roads.

In the investigation undertaken by PwC at the request of the Confederation of Swedish Enterprise, there is a report on traffic-related revenue flows and the combined marginal costs caused by heavy truck traffic. This report shows that the heavy traffic bears its costs and even more. The tax burden here is approximately SEK 7 billion greater than the economic marginal cost for society as a whole.

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Fredrik Jonsson

Fredrik Jonsson

Fredrik Jonsson arbetar med och är specialiserad på olika typer av punktskatter till exempel energi-, miljö-, alkohol- och tobaksskatt. Fredrik har tidigare arbetat som rättslig expert på Skatteverkets huvudkontor och på domstol.

Kontakt: 010-212 48 01, fredrik.jonsson@pwc.com

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