The value of the benefit of another residence in Sweden than vacation or secondary residence, shall be calculated on the basis of the rental price valid at the resort (market value).
Is the official residence larger than förmånshavaren and his family need, and this depends on the representation obligation or otherwise of the service, the value according to 61 Chapter. 20 § IL calculated by a normal home for them. See also section 4.5.3.
Valuation of housing benefit should be based on what the home is normally intended to be used, ie. as a primary residence or second home. If it should turn out that a permanent residence is actually used as a holiday home should be valued as a holiday home. There may also be a dwelling that is designed to be a holiday home is actually used as a primary residence and thus should be valued as such.
The valuation should be considered if a mortgage, intended as a primary residence, appropriated by several people who are not related to förmånshavaren (prop. 1996/97:173 with. 39).
Permanent Housing for non-preferential holder's principal residence but was transferred, in the context of temporary work, which is not regarded as a service trip, or in connection with dual residence should be valued at the resort price subject to any restrictions on the right of disposal.