This applies to all municipalities in Troms and Finnmark – except the municipalities of Balsfjord, Bardu, Dyrøy, Gratangen, Harstad, Ibestad, Kvæfjord, Lavangen, Målselv, Salangen, Senja, Sørreisa, Tjeldsund og Tromsø.

In order to claim the deduction, you must have run the business for more than half of the income year.

In order to claim the income deduction, you must calculate the correct deduction based on the operating result from slate production and any sickness benefits replacing such business income. Do not include passive capital income in the basis.

Enter the deduction under item 3.2.17 of the tax return. The deductions under in the example below amounts to NOK 54,200 plus 32 percent of income exceeding NOK 54,200, up to a maximum deduction of NOK 142,000 per operating unit.

The deduction can only reduce income from these enterprises down to zero. For example, if the income from such an enterprise is NOK 50,000, the deduction will be NOK 50,000.

Spouses cannot jointly claim a deduction that exceeds the threshold amounts. This also applies to registered partners and spouse-equivalent cohabitants.

Example calculation of income deduction under item 3.2.17

Operating profit from slate production		NOK 150,000
Sickness benefits that replace business income from slate production		NOK 100,000
Correction for passive capital income included in the operating profit	-	NOK 0
Correction for passive capital expense included in the operating profit	+	NOK 0
Basis for slate deduction	=	NOK 250,000
Deduction corresponding to basis up to NOK 54,200		NOK 54,200
Deduction of income exceeding basis: NOK 195,800 x 32 percent		NOK 62,656
Total slate deduction	=	NOK 116,856