Beräkning av arbetskostnad i RUT och ROT - Ett återkommande problem
(2020) LAGF03 20202Department of Law
Faculty of Law
- Abstract
- The aim of this report has been to examine how work-cost has been regulated in the RUT- and ROT-deductions (called the house reductions together), what changes have been made, what has caused these and what can happen in this area in the future.
The house reductions give a reduction of the tax burden on the buyer and a payment from the Swedish Tax Agency to the performer when certain types of work is performed in or near the buyers houses. Since the house reductions have been formulated in such a way to only give a reduction on work cost (as opposed to, for example, material and transport costs), it must be calculated how large a part of the total cost for a project is made up of work costs. This is calculated by the performer and then... (More) - The aim of this report has been to examine how work-cost has been regulated in the RUT- and ROT-deductions (called the house reductions together), what changes have been made, what has caused these and what can happen in this area in the future.
The house reductions give a reduction of the tax burden on the buyer and a payment from the Swedish Tax Agency to the performer when certain types of work is performed in or near the buyers houses. Since the house reductions have been formulated in such a way to only give a reduction on work cost (as opposed to, for example, material and transport costs), it must be calculated how large a part of the total cost for a project is made up of work costs. This is calculated by the performer and then controlled by the Tax Agency. In some cases, the Tax Agency and the performer have disagreed on the work cost calculation that the performer has done, and the Swedish Supreme Administrative Court has in its rulings chosen to largely accept the calculations of the performer even when they have seemingly been very beneficial to the performer. Swedish media reported during 2013 that there were performers in some lines of business who were trying to calculate their work to try to include as much of their total costs as work costs as possible. This could be achieved by, for example, selling material for the project at cost price and taking out a very high work cost. This was done to get as much of a reduction from the Tax Agency as possible. After these reports, one industry organisation and the Tax Agency began using a standard calculation method to calculate work cost in one particular line of business (installation of heat pumps). A similar standard calculation method was presented as a way to calculate work cost in two new lines of business, that the RUT-deduction will be expanded to, by a Swedish public committee review preceding the state budget proposal of 2021. The standard calculation method was accepted by the legislator for the budget proposal. This standard calculation method may come to be used in more lines of business, especially since it allows for an easier calculation of work cost in lines of business that are not as closely connected to the house of the buyer as most house reduction-eligible projects. (Less) - Abstract (Swedish)
- Syftet med denna uppsats har varit att undersöka hur arbetskostnad har reglerats i RUT- och ROT-avdragen (gemensamt kallat husavdragen), vilka förändringar som skett, vad som orsakat dessa och vad som kan hända i framtiden på området.
Husavdragen ger en reduktion av skattebördan på köparen och en utbetalning från Skatteverket till utföraren vid vissa arbeten som utförs i anknytning till köparens bostad. Eftersom husavdragen formulerats på ett sådant sätt att endast arbetskostnader ska vara avdragsgilla (till skillnad från till exempel material- och transportkostnader) innebär detta att det måste beräknas hur stor del av ett utfört husavdragsarbete som består av arbetskostnad. Detta beräknas av utföraren för att sedan kontrollerats av... (More) - Syftet med denna uppsats har varit att undersöka hur arbetskostnad har reglerats i RUT- och ROT-avdragen (gemensamt kallat husavdragen), vilka förändringar som skett, vad som orsakat dessa och vad som kan hända i framtiden på området.
Husavdragen ger en reduktion av skattebördan på köparen och en utbetalning från Skatteverket till utföraren vid vissa arbeten som utförs i anknytning till köparens bostad. Eftersom husavdragen formulerats på ett sådant sätt att endast arbetskostnader ska vara avdragsgilla (till skillnad från till exempel material- och transportkostnader) innebär detta att det måste beräknas hur stor del av ett utfört husavdragsarbete som består av arbetskostnad. Detta beräknas av utföraren för att sedan kontrollerats av Skatteverket. I några fall så har Skatteverket och utförare tvistat om arbetskostnadsberäkningen som utförare gjort, och Högsta förvaltningsdomstolen har i sina avgöranden valt att acceptera utförarens beräkningar även i fall där dessa gett ett mycket fördelaktigt utfall för utföraren. Media uppmärksammade under 2013 att det pågått ett förfarande inom vissa branscher att försöka redovisa sina arbetskostnader som så stora som möjligt, genom att till exempel sälja material för arbeten i självkostnadspris och ta ut en mycket hög arbetskostnad. Detta gjordes för att få ett så stort avdrag som möjligt. Efter detta uppmärksammande så införde en branschorganisation och Skatteverket en schablonmetod för att beräkna arbetskostnad i en viss bransch (installation av värmepumpar). En liknande schablonmetod presenterades som ett sätt att beräkna arbetskostnad i två nya branscher, som RUT-avdraget kommer utvidgas till, av en offentlig utredning inför budgetförslaget 2021. Schablonmetoden accepterades av lagstiftaren. Denna schablonmetod kan komma att utvidgas till fler branscher, särskilt eftersom schablonmetoden innebär ett enklare förfarande för beräkning av arbetskostnader inom branscher där husavdragsarbetet inte utförs i eller nära hemmet. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9033907
- author
- Emilsson, Axel LU
- supervisor
- organization
- course
- LAGF03 20202
- year
- 2020
- type
- M2 - Bachelor Degree
- subject
- keywords
- skatterätt, rättssociologi
- language
- Swedish
- id
- 9033907
- date added to LUP
- 2021-02-09 11:50:55
- date last changed
- 2021-02-09 11:50:55
@misc{9033907,
abstract = {{The aim of this report has been to examine how work-cost has been regulated in the RUT- and ROT-deductions (called the house reductions together), what changes have been made, what has caused these and what can happen in this area in the future.
The house reductions give a reduction of the tax burden on the buyer and a payment from the Swedish Tax Agency to the performer when certain types of work is performed in or near the buyers houses. Since the house reductions have been formulated in such a way to only give a reduction on work cost (as opposed to, for example, material and transport costs), it must be calculated how large a part of the total cost for a project is made up of work costs. This is calculated by the performer and then controlled by the Tax Agency. In some cases, the Tax Agency and the performer have disagreed on the work cost calculation that the performer has done, and the Swedish Supreme Administrative Court has in its rulings chosen to largely accept the calculations of the performer even when they have seemingly been very beneficial to the performer. Swedish media reported during 2013 that there were performers in some lines of business who were trying to calculate their work to try to include as much of their total costs as work costs as possible. This could be achieved by, for example, selling material for the project at cost price and taking out a very high work cost. This was done to get as much of a reduction from the Tax Agency as possible. After these reports, one industry organisation and the Tax Agency began using a standard calculation method to calculate work cost in one particular line of business (installation of heat pumps). A similar standard calculation method was presented as a way to calculate work cost in two new lines of business, that the RUT-deduction will be expanded to, by a Swedish public committee review preceding the state budget proposal of 2021. The standard calculation method was accepted by the legislator for the budget proposal. This standard calculation method may come to be used in more lines of business, especially since it allows for an easier calculation of work cost in lines of business that are not as closely connected to the house of the buyer as most house reduction-eligible projects.}},
author = {{Emilsson, Axel}},
language = {{swe}},
note = {{Student Paper}},
title = {{Beräkning av arbetskostnad i RUT och ROT - Ett återkommande problem}},
year = {{2020}},
}