Housing allowances can be restricted to one or more specific tenure types. For instance, in Australia, Ireland, New Zealand, and the United States housing allowances are not available to tenants in social/public housing, as they pay rent which is determined based on the household’s income. By contrast, housing allowances are available to tenants in the private rental sector in all countries except Bulgaria, where rent allowances are only available to tenants in municipal housing. In a majority of countries, homeowners also have access to housing allowances.

Costs that are taken into consideration and rules determining the number of housing allowances. Payment rates are often limited to account for income levels, prevailing price levels, and/or dwelling size, to ensure that the subsidy does not support overconsumption. The amount of support provided to tenants usually takes into account both rental costs as well as other housing costs (including, for instance, the cost of utilities, insurance, and service costs) in countries where allowances are open to homeowners. The amount of support is only based on rental costs in countries where the housing allowances are restricted to tenants.