General provision



1 § Investment incentives in accordance with this Regulation may be submitted

to the property owner or tomträttshavare for the organisation of

homes that are licensed with tenancy in growth areas with

housing shortage. Investment incentives can also be provided for

organisation of student accommodation on or adjacent to populated places

where there is a university or college.



The meaning of certain expressions for the purposes of this regulation,



2 § With housing referred to such areas as set out in section 2 of the

Ordinance (1992:986) for State bostadsbyggnadssubvention.



3 § With housing "means housing apartments for students

at University or College, if the homes exclusively

granted with tenancy.



4 section With the organisation refers to new construction and renovation of building

or part of the building which was previously used for any purpose other than

housing. Regulation (2004:621).



Conditions for investment stimulation



5 § Investment incentives can be provided to homes whose

rentable condo area does not exceed 70 square meters.

The homes are intended for permanent use and

independence is guaranteed through the lease of

normal kind or lease with respect to cooperative tenancy.

The homes must not be intended for certain categories of property.

The apartments can be accommodated in private houses as well as apartment buildings.



The requirement for leases of normally shot does not prevent

the investment stimulus be left also for housing organized in

order to facilitate entry to the regular

housing for socially vulnerable people.



section 6, as a condition of investment incentives provided

applies to



1. the project is supported by the Regulation (1992:986)

If the Government bostadsbyggnadssubvention,



2. the project is initiated during the period 1 January 2003-31

December 2006, at the latest at the time specified in the

the decision on the stimulus,



3. the project is completed within two years from the date of

the initiation,



4. the project is not at the same time, grants under the regulation

(2001:531) on State investment grants for the construction of

homes that are licensed with tenancy in areas with housing shortage in

amended before 15 August 2003 or under the regulation

(2000:588) on State investment grants for the organisation of

housing for students,



5. the project is designed to ensure that

housing costs are reasonable,



6. the project contributes towards a sustainable construction,



7. the houses are not heated by direct electric heating,



8. the person doing the work or producing construction elements have

F-tax certificate or, in the case of foreign entrepreneurs or

companies, shows off a certificate or other document showing that

the entrepreneur or the company in its home country by registration

or otherwise undergo a corresponding control in the case of

taxes, fees and charges it as this country has

F-tax certificate,



9. the recipient of the stimulus is committed to



a) let the homes built with the support of the stimulus imparted

through the municipal housing service or in conjunction with

the municipality,



(b)) for at least ten years from the decision to use the

housing stimulus concerns for those purposes and in accordance

with the conditions that were required when it was granted,



c) within ten years from the final decision not to assign it

or the House that includes the homes of anyone who intends

use them for any other purpose, or in other conditions.



Investment stimulansens size



7 § Investment stimulus provided by an amount equal to

the difference between the non-deductible input tax

as the property owner paid to a contractor or to a

providers of goods and services and the value added tax

that would have been payable if the VAT rate instead been

6 percent. The investment stimulus be provided even with an amount as

corresponds to the difference between the VAT

the property owner paid to the State on the basis of

exit tax as described in Chapter 2. 7 or 8 section and Chapter 7. paragraph 5 of the

the VAT Act (1994:200) and the VAT

would have been paid if the VAT rate instead been 6

percent.



Investment incentive shall be limited to a maximum of 1 500 SEK per

square meter heated usable area above ground for housing according to

section 10 of the Ordinance (1992:986) for State

bostadsbyggnadssubvention. In Gothenburg and Malmö regions may

the incentive amount to no more than 2 000 per square metre.

The same applies to the municipalities bordering the

The Stockholm region. In the Stockholm region, the incentive amount

to a maximum of 2 500 euros per square meter. Investment incentive

can, however, be limited to a maximum of 90 000 per apartment. In

The Gothenburg and Malmö regions as well as in the municipalities which border

to the Stockholm region stimulus can amount to a maximum of

120 000 per apartment and in the Stockholm region to a maximum of

150 000 per apartment. Regulation (2004:90).



Procedure



section 8 questions about investment stimulation being tested on application by

the property owner or tomträttshavaren of the County Administrative Board in the

County in which the property is situated.



The application shall be submitted to the County Board within six months

from the time the project began.



§ 9 about the County Administrative Board finds that investment incentives should

is given, it shall take a provisional decision on stimulansens

size for the current project. Otherwise, the application shall

is rejected.



section 10 When a project referred to in the first sentence of section 9

completed, the County Administrative Board, by special request,

take a final decision on investment incentives shall be provided

and, where appropriate, determine the size of the stimulansens. Application

shall be submitted to the County Board within six months after

the project's completion.



How the investment stimulus tillgodoförs property owner or

tomträttshavaren



11 § Investment incentives take the form of crediting on

tax under the Act (2003:347) if entry in

the tax account of the amount granted for the construction of smaller

rental apartments and student housing.



12 § Investment incentives tillgodoförs it as at the time

for the final decision, are registered as the property owner

or tomträttshavare in the land registry register part

and is done by crediting on the recipient's tax account.



The investment stimulus is credited the recipient's tax the

12 month after the month in which the final decision according to section 10 of

taken with the exception of January, when the stimulus in place

credited to the 17.



Recovery of credited investment incentive



paragraph 13 of the County Board may decide on the recovery of credited

investment incentive if



1. the recipient of the stimulus by false statements or

otherwise caused to the stimulus provided incorrectly or with

for high amounts,



2. the stimulus in any other cases provided incorrectly or with

for the high amount and the recipient reasonably should have known this,

or



3. the homes are used for different purposes or with other conditions

within the time specified in section 6, 9 b) and (c)).



If the received investment incentives has transferred

Some houses and flats in the House then used for other

purposes or with other conditions than assumed when

the stimulus was granted, however, the stimulus to be recovered

only if the beneficiary realised or should have realised that

the homes were to be used for other purposes or

in other conditions.



section 14 of the national housing Board may suspend, in whole or in part a decision of

recoveries under section 13 if there are special reasons.



Specific tasks for building and planning



section 15 of the national housing Board may provide for



1. the application of paragraph 1,



2. procedure of stimulation.



section 16 of the Swedish authorities shall supervise the activities under this

Regulation.



section 17 of the Swedish tax agency shall provide the information

really need for crediting according to §§ 11 and 12.

Regulation (2003:1043).



Appeal



section 18 of the County Administrative Board's decision on investment incentives,

be appealed to Swedish authorities. The Board's decision cannot be appealed.



Other provisions



§ 19 in determining when a project shall be considered to have begun

and completed, the provisions of the Regulation (1992:986)

on Government bostadsbyggnadssubvention and the regulations

communicated with the aid of the regulation are applied.



section 20 for the purposes of section 6 of the 5 and 6 and in the demarcation of

the regions referred to in the second subparagraph of paragraph 7 applies to the

Building and planning regulations has decided on the basis of regulation

(2001:531) on State investment grants for the construction of

homes that are in areas with housing shortage.



Transitional provisions



2003:506



1. This Regulation shall enter into force on 15 August 2003.

Investment incentives may be given for projects begun

before the entry into force but after 31 december 2002.



2. For those projects that have been initiated before the entry into force

the application for investment incentives have been received at the latest on

February 15, 2004.



3. For projects awarded grants under the regulation

(2001:531) on State investment grants for the construction of

homes that are licensed with tenancy in areas with housing shortages,

in its version prior to August 15, 2003, or under

Ordinance (2000:588) on State investment grants for

provision of housing for students, the decision on

the investment stimulus be notified only if the decision on the contribution

According to the said regulations is revoked.



2004:621



This Regulation shall enter into force on 1 July 2004 and applied

for projects that have been started on January 1, 2004 or later.