SDLTM09652 - Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: Relief for the ‘Homes for Ukraine’ Sponsorship Scheme

‘Homes for Ukraine Sponsorship Scheme’

The Homes for Ukraine Sponsorship Scheme (“the Scheme”) will allow individuals, charities, community groups and businesses in the UK to bring Ukrainians to safety – including those with no family ties to the UK.

Full details of the Scheme can be found at https://www.gov.uk/government/news/homes-for-ukraine-scheme-launches

Relief from 15% higher rate charge

Relief from the 15% higher rate charge is ordinarily available where a dwelling is acquired exclusively for one or more of the purposes set out in Paragraph 5 of Schedule 4A (see SDLTM09555 – SDLTM09570) . Where that is the intention at the effective date of transaction, any additional or subsequent intention to allow a person/s under the Homes for Ukraine Sponsorship Scheme, other than a non-qualifying individual, to occupy the dwelling can be ignored.

See SDLTM09656 for information on the interaction between withdrawal of relief from the 15% higher rate charge and the Scheme.

This change applies to land transactions with an effective date on or after 31 March 2022.