In this report, an evaluation has been conducted on the Swedish equivalent to the Housing-Jobs Scheme (BoligJobordningen), the so-called ROT and RUT schemes, which provide reimbursement for labour costs for skilled trade work and household services respectively. The purpose of the evaluation is to examine the significance of the ROT and RUT schemes for the Swedish labour market. The evaluation is based on a questionnaire survey among Swedish users and non-users of the ROT and RUT schemes. The evaluation was conducted on behalf of the Danish Ministry of Taxation.
The evaluation finds that there is a “wastage of aid” as a result of the schemes supporting work that in any circumstance was carried out as work on the books:
- Just under 60% of the skilled trade work that has been subsidised would have been done on the books even if the ROT scheme had not been introduced.
- 20% of the RUT work would have been done on the books even if the RUT scheme had not been introduced.
The questionnaire survey indicates that the schemes have reduced the amount of undeclared work:
- Approx. 13% of the skilled trade work that has been subsidised would have been carried out as undeclared work in the absence of the ROT scheme.
- Approx. 20% of the household services that have been subsidised would have been carried out as undeclared work in the absence of the RUT scheme.
The schemes have reduced the extent of do-it-yourself work:
- 13% of the ROT work would have been done as do-it-yourself work if the ROT scheme had not existed.
- Just under 50% of the RUT work would have been done as a do-it-yourself job if the RUT scheme had not existed.
In addition, the evaluation indicates that the schemes have had a positive effect on the labour supply and that the schemes are generally used as intended.
The study is commissioned by the Danish Ministry of Taxation.
Højbjerre Brauer Schultz (2017): "Evaluering af den svenske BoligJobordning".