SCB - Statistics Sweden : Older women take advantage of deduction for household services

Final income and tax statistics 2011:

More and more people take advantage of the deductions for home renovation (ROT) and household services (RUT). The deduction for household services is most common among older women and people with high incomes.

Roughly 920 000 persons took the deduction for home renovation, corresponding to 12.3 percent of the population age 20 and older. This percentage was 11.4 percent the year before. Roughly 410 000 persons or 5.5 percent claimed the tax deduction for household services. This was an increase from 4.3 percent in 2010. Preliminary information from the National Tax Board shows that the increase continued in 2012.

The ROT deduction occurs more often for those aged 35-70 than among younger or older people. This is because one must own his/her housing in order to take the ROT deduction. Ownership of housing is less common among younger and older persons.

The RUT deduction is most common among the oldest people in the population. In the group aged 75 and older, the shares were 12 percent among women and 8 percent among men. The deduction is also common among persons aged 35-39, where the share was 7 percent.

ROT and RUT deductions are taken more often among persons with high incomes. Of those with an annual income of over SEK 400 000, 29 percent took the ROT deduction and 13 percent the RUT deduction. Among those with an income between SEK 200 000 and 15 000, the corresponding shares were 15 and 5 percent respectively, and among those with incomes below SEK 200 000, 6 percent took the ROT deduction and 4 percent the RUT deduction.

Danderyd was the municipality with the highest share of persons taking the ROT and RUT deduction. 26 percent took the ROT deduction and 17 percent took the RUT deduction. The lowest percentage of those with the ROT deduction was Kiruna with 6 percent, while Dorotea came in last with 0.4 percent for the RUT deduction.