Home investment savings with tax deduction for young people (BSU) is a savings scheme for people under 34 years of age. The total annual savings amount to NOK 25 000 and total savings in the scheme are limited to NOK 200 000. The scheme gives an annual tax deduction of up to 20 per cent. In order to avoid tax liability at withdrawal, the entire amount must be used for housing purposes, i.e. buying a house or an apartment, or repayments on mortgages for a house purchased after the savings scheme was started.