Kela can pay housing allowance to households who live in an owner-occupied home. To qualify as owner-occupiers, the household must own at least 50% of a unit in a housing cooperative or single-family home.
Also considered as owner-occupied homes are dwellings whose ownership is shared and dwellings whose costs are covered by the household in the same way as for an owner-occupied home. This is the case for example when a surviving spouse retains title to a dwelling owned by an estate.
Certain types of owner-occupied housing are financed by means of a loan taken out by the housing cooperative which covers a large share of the dwelling's purchase price. They too are considered to be owner-occupied since title is transferred to the buyer at the time of sale.
A dwelling held by a company or real estate corporation is regarded as owner-occupied even if tenure is based on a rental agreement if it is occupied by the entrepreneur him- or herself, who has majority interest in the company (at least 50% ownership or corresponding majority interest).