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”) allows individuals, charities, community groups and businesses in the UK to bring Ukrainians to safety in the UK – 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 17% higher rate charge

Relief from the 17% 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) to occupy the dwelling under the Homes for Ukraine Sponsorship Scheme, other than a non-qualifying individual will be ignored. This includes where persons who were on the Homes for Ukraine Sponsorship visa scheme later transfer onto the Ukraine Permissions Extension visa scheme. The relief does not apply where the property is allowed to be occupied by a non-qualifying individual.

See SDLTM09656 for information on the interaction between withdrawal of relief from the 17% higher rate charge and the Scheme.

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