Policy paper

Homes for Ukraine Sponsorship Scheme: tax exemptions and reliefs

These measures introduce temporary tax reliefs and exemptions in connection with the Homes for Ukraine Sponsorship Scheme.

Documents

Draft legislation

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Explanatory note

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Details

These amendments introduce temporary Income Tax and Corporation Tax exemptions for ‘thank you’ payments made by local authorities to sponsors under the Homes for Ukraine Sponsorship Scheme.

They also introduce temporary reliefs from the Annual Tax on Enveloped Dwellings (ATED) and Stamp Duty Land Tax (SDLT) in connection with the provision of accommodation under the scheme.

Updates to this page

Published 20 July 2022

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