Policy paper

Homes for Ukraine: Property Tax exemptions and reliefs

These measures introduce tax reliefs and exemptions in connection with the Homes for Ukraine Schemes.

From:
HM Revenue & Customs
Published
15 March 2023

Documents

Homes for Ukraine: Reliefs and exemptions from Stamp Duty Land Tax and the Annual Tax on Enveloped Dwellings

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Details

This measure introduces new and temporary reliefs from the Annual Tax on Enveloped Dwellings (ATED) and the 15% rate of Stamp Duty Land Tax (SDLT) for any dwelling made available to Ukrainian refugees under the Homes for Ukraine Sponsorship Scheme. It also makes a change to the SDLT ‘registered social landlord’ exemption to ensure that certain social landlords granted additional funding to acquire social housing to accommodate those fleeing conflict (including in Ukraine and Afghanistan), benefit from this SDLT exemption.

Published 15 March 2023

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