Does snow shovelling qualify for the RUT deduction?

Which snow work qualifies for the RUT deduction?

All snow and anti-slip work carried out on the plot of the home you own or rent qualifies for the RUT deduction (the Swedish tax deduction for household services). The Swedish Tax Agency counts snow shovelling as part of the simpler garden work covered by the deduction, in the same way as lawn mowing and hedge trimming. This applies to detached houses, terraced houses, owner-occupied flats and holiday homes you use yourself.

• Clearing the driveway, entrance, paths, patio and garage entrance.
• Gritting, sanding and salting the same areas, and sweeping up the grit in spring.
• Clearing snow from the roof of the house, patio roof and garage roof, and removing icicles.
• Clearing the pavement outside the plot where the municipality has made the property owner responsible.
• Work on the plot of a holiday home you use yourself, even if it is outside Stockholm.

What does not qualify for the RUT deduction?

The deduction only covers working time on the plot. Anything that is material, transport or carried out for a legal entity falls outside it.

• Hauling snow by lorry or trailer to a snow dump, and the time spent loading.
• Materials such as grit, stone chippings, salt and snow sticks.
• Snow clearing for housing cooperatives (BRF), joint property associations, property companies and other businesses.
• Clearing shared areas of a block of flats, even if you live there yourself.
• Machine costs invoiced separately, for example hire of a snow blower or tractor.

How much can you deduct for snow shovelling?

The deduction is 50% of the labour cost including VAT, up to SEK 75,000 in RUT deduction per person and year. The cap is shared with all other RUT services you buy during the year, such as cleaning and window cleaning, but the ROT deduction is counted separately. Two people who own the home together each have their own cap and can split the invoices between them.

For a typical house in Stockholm with 5–15 call-outs per winter, snow shovelling stays far below the cap. What matters is the number of call-outs and the size of the area, not how much snow falls each time.

What are the requirements for you as the buyer?

You must own or rent the home where the work is carried out and be registered as resident in Sweden, or use the holiday home yourself. You must be 18 by the end of the year and have paid enough tax during the year for the deduction to be set off against it. Pensioners and people on low incomes may therefore receive a smaller deduction than 50%.

The company doing the shovelling must be approved for F-tax, and the invoice must show labour, materials and any transport separately. Payment must be made to the company, not in cash, for the Swedish Tax Agency to approve the deduction.

How does the deduction work in practice?

You do nothing yourself. The company deducts half the labour cost directly on the invoice and applies to the Swedish Tax Agency for the remaining amount after you have paid. All that is needed is your Swedish personal identity number and that you are the one who owns or rents the home.

The deduction appears in your income tax return the following year as a preliminary tax reduction. If you have received more deduction than you had tax to set it off against, the difference is reclaimed as back tax, so check your remaining allowance on the Swedish Tax Agency's My Pages if you buy many RUT services during the year.

• Order the snow shovelling and give your personal identity number and the address of the home.
• The invoice shows the labour cost with 50% deducted, and materials and transport separately.
• You pay what is on the invoice; the company claims the rest from the Swedish Tax Agency.
• The tax reduction appears pre-filled in your tax return in March the following year.

Snow removal with the RUT deduction from Service Plus

Service Plus Stockholm AB clears snow and grits for homeowners throughout Greater Stockholm, per call-out or on a seasonal contract from November to April. Our snow specialist Skottis clears the driveway, entrance and paths, grits with stone chippings and removes icicles, and the RUT deduction is taken directly on the invoice. Describe the plot and the areas to be cleared and Service Plus will assess the job on site and provide a free quote, with a reply within 24 hours.