Table 17: Grants under schemes Existing Housing Schemes Roof Slab Grant Household Income Eligibility ≤Rs10,000 Amount Details of Scheme Maximum one-off cash grant of Rs 100, 000 >Rs 10,000-≤Rs 15,000 Maximum one-off cash grant of Rs 70,000 >Rs 15,000-≤Rs 20,000 Maximum one-off cash grant of Rs 50,000 Households who own a plot of land but cannot afford to complete construction of their house which has reached up to the beam level. The grant is for the casting of roof slab for an area up to 100m2 Allowable building plan area may reach up to 150 m2. Households who own a plot of land but cannot afford to start construction of a housing unit of up to 100m². The grant is for purchase of building materials to start construction. Purchase of Building ≤Rs10,000 Materials >Rs 10,000-≤Rs 15,000 >Rs 15,000-≤Rs 20,000 Maximum one-off cash grant of Rs 100, 000 Maximum one-off cash grant of Rs 70, 000 Maximum one-off cash grant of Rs 50, 000 Source: Ministry of Housing and Lands 170. A first time buyer of a plot of land to build a house is eligible for registration duty exemption on a land value of up to Rs 2.5 M. A first time buyer of a house or apartment of up to Rs 5 million is eligible for full exemption from registration duty as announced in the budget 2019/2020. 171. Citizens can also benefit from the VAT Refund Scheme on the construction of their residence or the purchase of an apartment. The upper limit for the cost of construction of a residence or the purchase price of an apartment has been increased from Rs 4 million to Rs 5 50