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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.

Last fetched 04 May 2026 · gov.uk

Documents

Annual Tax on Enveloped Dwellings and the 15% rate of Stamp Duty Land Tax Relief under the Homes for Ukraine Sponsorship Scheme Income Tax and Corporation Tax exemption of payments made to sponsors Draft legislationapplication/pdf Draft legislation accessible version Explanatory noteapplication/vnd.oasis.opendocument.text

At a glance

TypePolicy paper

First published20 Jul 2022

Last updated20 Jul 2022

Organisations

HM Revenue & Customs

Topics

Refugees, asylum and human rightsCharities and social enterprises

Source

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