Residential property subsidy (contribution to building costs)

The one-time payment to a builder who – creates owner-occupied housing or provides such housing through his construction activity – in house building, in housing development – constructs factory buildings that bring new permanent jobs to the community. Today, the term often tacitly implies that such loans are granted by a private or public employer – i.e. not directly by a bank – and also on very favorable terms – i.e. below normal commercial market rates. – See Employer loans, Construction interest, Fringe benefits.

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