Beräkning av arbetskostnad i RUT och ROT - Ett återkommande problem

Sammanfattning: 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.