Home investment savings with tax deduction for young people (BSU) is a savings scheme for people under 34 years of age. The total savings for one year amount to NOK 20 000 and total savings in the scheme are limited to NOK 150 000. The scheme gives a yearly tax deduction of up to 20 per cent. In order to avoid tax liability for withdrawals, 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 started.