Scope of application



section 1 of the Owners of property in Sweden will be counted in the

conditions and to the extent set out in this law

tax credit for expenditure for environmental improvement

installations of



1. biomass heating systems and



2. energy-efficient Windows.



section 2 of the tax credit for expenditure for the installation of

biomass heating systems may be used in physical

people at new construction of single-family homes.



Tax credit for expenditure for the installation of

energy-efficient Windows in houses may be granted to natural persons

and private housing companies in accordance with the provisions of Chapter 2. section 17

income tax Act (1999:1229), but not in the new production.



A small house is considered to be newly produced through construction year. With

Construction year is the year in which the majority of the House

was or could have been put into service.



Definitions



paragraph 3 of the terms and expressions used in this law have the same

meaning and scope of which in real estate tax law

(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.



section 4 With a biobränsleeldat heating system means a

plant



1. is designed to be fired with bio-fuel and



2. has the features allowing simultaneous heating of the

indoor air and water throughout the home.



With bio fuel "means a fuel where biomass is the starting material.

Biomass refers to biological material which is not

or only in a limited extent transformed chemically.



5 § With energy-efficient Windows refers to Windows, including frame

and the bow, where the thermal transmittance does not exceed 1.2.



With värmegenomgångskoefficient referred to stationary heat flow

divided by area and with the temperaturdifferensen between

the surrounding area on each side of the system, measured in watts per

square metres and Kelvin.



Criteria for tax credit



section 6 of the tax credit are credited the owner of a property

consisted of a småhusenhet, if the owner during the time that the

environmental installation was performed was a resident of

House. What the foregoing applies even if the House

was established to a residence for a maximum of two families with

the associated land on a farm unit.



Was the owner at the time of installation a

private housing companies, credited the company

tax reduction provided that a member or a

part owner of the company at the time was living in the House.



The owner or, in the case referred to in the second subparagraph, the Member or

the shareholder is deemed to reside at the property where he rightfully

shall be registered.



section 7 Installing biobränsleeldat heating systems in

a newly built single-family homes, tax credit is given to the owner of the

property or the originator of the House provided

He settled there under construction a year and is owned by

the time of settlement.



Tax credit may also be granted only if the biomass

the heating system satisfies the highest standards of safety

and energy efficiency and low emissions.



Tax credit for wood boiler can only be given if the boiler

combined with a storage tank with a minimum

storage volume that is 18 times greater than the volume of the

the forehead.



Basis for tax credit



§ 8 the basis for tax reduction is accounted for by expenditure on

materials for an environmental installation that has

begun no earlier than January 1, 2004 and ended later than

december 31, 2006 and is paid at the time of

the application. The basis for the tax credit for installing

energy-efficient Windows also includes expenses for work in,

provided that the person doing the installation holds F-

tax certificate.



An indication of possession of F-tax certificate may be accepted if the given

in an offer document, an invoice or any other document serving as invoice

that also includes agent and payee name

and address of the payee's social security number,

coordination number or registration number. The indication of

possession of an F-tax, however, may not be accepted if the

pay out the compensation are aware that the task is incorrect.



Skattereduktionens size



section 9 tax credit for expenditure for an environmental

installation credited owner with 30 per cent of the portion of the

According to section 8 of the base of more than 10 000 kroons.

Tax credit may be provided with not more than 10 000 kroons for the

installation of energy efficient Windows and with a maximum of 15 000

dollars for the installation of biobränsleeldat heating systems.

What thus been said about skattereduktionens size is per

small houses for the period 1 January 2004 to 31 december 2006.



section 10 part owners of a property are credited at most as big

the total tax reduction under section 9 that corresponds to the

some owner's share of the property at the time of the

environmental installation.



Application and decision



section 11 of the application for a tax credit shall be made in writing in

The Swedish tax agency.



section 12 of the application shall contain information on the



1. the applicant's social security number or registration number,



2. the property description,



3. the applicant's share in the property,



4. the installation and



5. basis for tax reduction.



The applicant shall at the same time, provide a copy of the invoice or

document serving as invoice showing



1. any installation performed,



2. the cost of the installation and what proportion of the expense as

refers to the work and materials.



Of the application or the accompanying document shall indicate when

payment has been made.



section 13 an application relating to the installation of biobränsleeldat

the heating system shall also include a supporting evidence

that the system meets the requirements set out in paragraph 4.



An application relating to the installation of energy efficient Windows

shall also contain a table showing that the requirements

set out in paragraph 5 are fulfilled.



section 14 of the application shall be submitted to the Swedish tax agency no later

2 may of the year following the year in which the environmental installation

ended. Tax reduction must be included in the

the charge to the final tax due to a tax assessment that same year

or, if the assessment is not done this year, at the next

tax assessment. The application will check-in later than 2 may of the year following the

year of installation ended credited not

tax credit.



section 15 of the Swedish tax agency shall decide in cases pursuant to this law.



Tax, review and appeal



section 16 of the provisions on penalties in the 15 Cape.

Russian tax authority Registration Act (1997:483) applies also in respect of

information referred to in this law.



The tax agency's decision under this Act be reviewed and appealed

in accordance with the provisions of Chapter 21 and 22. Russian tax authority Registration Act.



If the tax agency's decisions need to be changed as a result of another

decision of the tax board or the Administrative Court concerning the

tax credit under this Act, property taxation or

billing of property tax, such change be effected by

review even after the expiry of the time prescribed for

reconsideration of the Russian tax authority Registration Act but not later than six months after

the decision giving rise to the amendment. Act (2004:754).



Other provisions



section 17 in respect of the tax credit under this law apply as

as regards recovery of final tax under

Russian tax authority Registration Act (1997:483).



Tax reduction shall count toward municipal and State

income tax as well as against State property taxes.



Provisions to take account of tax credit in

decision on the final tax, see Chapter 11. § 9

Russian tax authority Registration Act. Act (2004:132).



section 18 of the tax reduction shall not be taken into account for the calculation of

the amount of tax under section 4 of the Act (1997:324) on the restriction of the

tax.



Tax reduction shall not be taken into account for the calculation of

preliminary tax according to the Russian tax authority Registration Act (1997:483).



19 § on the disposal of a property tax reduction shall not

be taken into account in the calculation of the acquisition cost and

improvement expenditures according to Chapter 44. section 14 of the income tax act

(1999:1229).



Tax reduction shall not be taken into account in the calculation of

the cost of a building under Chapter 19.

the income tax act.



Transitional provisions



2004:132



This law shall enter into force on 1 april 2004 and applied first

time in terms of final tax according to the 2005 survey.