Introductory provisions



§ 1 the person who is the owner of a property are credited

tax credit for the municipal real estate fee during the

conditions and to the extent set out in this law.



section 2 of the terms and expressions used in this law have the same

importance and areas of application in

real estate tax assessment Act (1979:1152).



The provisions of this law on property that is småhusenhet

or agricultural unit also applies to part of the property, several

properties or parts of properties which is such a device.

Law (2011:1424).



Criteria for tax credit



Who credited tax credit



paragraph 3 of the tax credit under this Act credited a physical

person throughout the fiscal year has been the owner of a

reducing property for which he or she is

liable under the Act (2007:1398) on municipal

real estate fee and that



1. age of 65 years as of the beginning of the tax year,



2. during the tax year has a sick or

activity compensation in accordance with the social security code, or



3. during the tax year has received compensation under the

social security legislation of another State in

The European economic area, where remuneration

According to the grounds which are comparable with what

apply to sickness benefits.

Law (2011:1424).



Reducing property



4 section with reducing property refers to a småhusenhet or a

single-family homes that is set up to the residence of one or two families

with associated land on a farm unit, where the owner

been living throughout the tax year.



The fee is considered to be the culprit on property where he

they rightfully should be registered. Law (2011:1424).



Skattereduktionens size



Barring the amount



section 5 Of the calculation of the tax credit provides for a

barring amount. Barring the amount is four per cent of the total of



1. the fee to keep taxable income under

Chapter 1. paragraph 5 of the income tax Act (1999:1229), and



2. the fee to keep surplus capital

According to Chapter 1. section 6 of the income tax act.



Amount of alerts for the year 2008 should be set at a minimum of 2 800

SEK. For the year 2009 and later years, barring the amount not

be set at a lower amount than 2 800 crowns increased or

reduced by an amount equal to the price base amount change

between the year 2008 and the current year expressed as a percentage with two

decimal places. Barring the amount expressed in whole Krona to öretal

fall away.



With the price base amount "means the price base amount in accordance with Chapter 2. 6 and

7 of the social code. Law (2010:1304).



Tax reduction



section 6 Of the real estate fee payable by the

the fee reduction provisions for property under the culprit

in law (2007:1398) if the municipal real estate fee exceeds

barring the amount, the fee the culprit be credited a

tax credit equal to the difference between

real estate rates and barring the amount.



Procedure



section 7 in respect of the tax credit under this Act shall apply it

as concerns about controlling and billing of final tax

under the tax Procedure Act (2011:1244).



Tax reduction should count against municipal and State

income tax, municipal property tax and State

real estate tax.



That consideration should be given to tax credit for

decision on the final tax is found in chapter 56. 7 §

tax procedure law. Law (2011:1424).



Transitional provisions



2008:826



This law shall enter into force on 1 January 2008 and applies

for the first time at the 2009 assessment.



2010:1304



1. This law shall enter into force on January 1, 2011 and

apply for the first time in the 2012 taxation.



2. for the purposes of paragraph 3, shall be treated as sickness or

activity compensation in accordance with the social insurance code

equivalent compensation under the repealed Act

(1962:381) on general insurance.



2011:1424



1. this law shall enter into force on 1 January 2012.



2. The law shall apply for the first time when deciding on final tax

for tax years beginning on 1 January 2013.