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.

• From: HM Revenue & Customs
• Published: 20 July 2022

Documents

Annual Tax on Enveloped Dwellings and the 15% rate of Stamp Duty Land Tax Relief under the Homes for Ukraine Sponsorship Scheme

HTML

Income Tax and Corporation Tax exemption of payments made to sponsors

HTML

Draft legislation

PDF, 76.7 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft legislation accessible version

HTML

Explanatory note

ODT, 14.7 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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.

Published 20 July 2022