In 2019, the Council for Advance Tax Rulings (SRN) decided that horse-driving courses and field and Western shooting could be considered basic wellness treatments. The Swedish Tax Agency has now announced that the activities covered by the wellness allowance have been extended. If other conditions are met and the activity includes an element of exercise, the wellness allowance should also be applicable to hobby and leisure activities. Examples of activities now covered by the wellness allowance include agility, self-defence courses, enduro, sport fishing, mountain guiding, paintball, as well as outdoor and nature experiences with an element of exercise.
Please note that the wellness grant can only be used for the exercise activity itself, e.g. registration and course fees or equipment rental. The grant cannot be used for personal memberships in clubs or for purchasing equipment.
Further information about the statement can be found on the Swedish Tax Agency's website. https://www4.skatteverket.se/rattsligvagledning/384456.html.
