This item concerns anyone who has carried on slate production in Nord-Troms or Finnmark for at least half of the year.
Agriculture, slate and/or reindeer husbandry – combined special allowance
The special allowances within reindeer husbandry, agriculture or slate production cannot collectively amount to more than NOK 166,400.
Special allowance for slate production:
- business income from NOK 0 to NOK 54,200: deduction is equal to the business income
- business income of NOK 54,200 to NOK 328,575: The deduction is NOK 54,200 plus 32 percent of the income above NOK 54,200
- business income of over NOK 328,575: deduction is NOK 142,000.
You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.