The extension of RUT

As of August 1, 2016, RUT includes more services than before. Nowadays, more gardening as well as moving and simpler IT services are included in the list of services that give the right to RUT deductions. From January 1, 2017, home appliance repairs are also included if the repairs are carried out in the home.

RUT deduction from 2016

From 1 August 2016, RUT also includes:

• Pruning, felling and removal of trees and shrubs.

• Sly cleaning, stubble milling, and wood chopping.

• Composting and collection of garden waste prior to disposal.

• Restoration of land after removal of trees and bushes.

However, the following services will not entitle you to RUT deductions:

• Disposal and management of garden waste outside the site.

• Planting of new plants and trees.

• Consulting services such as tree status assessment.

• Costs for machines such as tractors or sky lifts.

If you are moving, you will be able to deduct the following services from August 1st:

• Moving of household goods between homes.

• The working time of the transport.

• Packing and unpacking.

• Loading, unloading or other preparation for transport.

Some IT services that are about use, repair, installation and maintainance of IT equipment will also go under RUT and these are:

• Computer and IT equipment such as personal computers or tablets.

• Peripherals that support data and IT equipment, such as a printer.

• Computer programs and data connections that handle household IT equipment.

From 1st January 2017 you can also deduct RUT for repair of:

• Washing machine, dryer, dryer cabinet and mangle

• Dishwasher, fridge, wine fridge and freezer.

• Cooker, hob, cooker hood, cooker, oven and microwave.

The work must be carried out in the dwelling or ancillary spaces belonging to the dwelling, such as a laundry room or a garage to be entitled to a deduction.

The RUT deduction will not cover the cost of moving truck, fuel or storage rental. This means that the labor cost needs to be reported separately on the moving company's invoice.

Read more about the extension of RUT at Skatteverkets homepage (in Swedish)