För att främja byggande av mindre hyreslägenheter och studentbostäder föreslås i denna proposition en investeringsstimulans som innebär att kostnaderna vid nyproduktion sänks. Den föreslagna investeringsstimulansen minskar fastighetsägarens kostnader för anordnande av mindre hyreslägenheter och studentbostäder med ett belopp motsvarande skillnaden mellan den mervärdesskatt som fastighetsägaren betalat till säljaren vid inköp av varor och tjänster som avser den stödberättigade delen av bygg- eller ombyggnadsprojektet och den mervärdesskatt som fastighetsägaren skulle ha betalat till säljaren om mervärdesskattesatsen skulle ha varit 6 procent.
Åtgärder för att främja byggande av mindre hyresbostäder och studentbostäder. För att främja byggande av mindre hyreslägenheter och studentbostäder föreslås i denna proposition en investeringsstimulans som innebär att kostnaderna vid nyproduktion sänks.
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