RUT och Arbetslinjen (RUT and the Line of Labor)

Response to Government Referral (Fi2019/00124/S1): Increased maximum levels of RUT tax deduction

“The position of SACO

Over all, SACO holds that general solutions are preferrable to specific solutions and subsidies of certain branches. SACO has already explained in previous referral responses that an increase in demand for domestic services should be stimulated by a general reduction of the tax wedge.

But the RUT deduction promotes the “Line of labor“, increases employment, and generates positive effects in family politics, facilitating the everyday life of stressed families.”

Response to Government Referral (Fi2019/00124/S1): “Increased maximum levels of RUT tax deduction” Given by SACO (Academics’ Trade Union Confederation) to the Department of Finance/ Remissvar “Höjt tak för rutavdrag” 15 februari 2019 (Fi2019/00124/S1) av SACO till Finansdepartementent


A Threefold Critique of Tax Deductions RUT and ROT
(Division of Labor, Commodification, Regressive Distribution)

Rut-avdrag is a tax deduction for domestic services in Sweden. It was implemented in 2008, and has been expanded continuously. Rut is an acronym for rengöring, underhåll, and tvätt (cleaning, maintenance, and washing), but it is also the Swedish spelling of the feminine forename Ruth.

Rot-avdrag is a tax deduction for construction services on existing, privately owned buildings in Sweden. Rot is an acronym for renovering, ombyggnad, and tillbyggnad (renovation, reconstruction, and additional construction). The tax deduction is part of a larger and older stimulation program called ROT-programmet. The Swedish word “rot” means root.