SDLTM09656 | 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: withdrawal of relief and the ‘Homes for Ukraine’ Sponsorship Scheme

Where a dwelling is acquired exclusively for one or more of the purposes set out in Paragraph 5 of Schedule 4A (see SDLTM09555 – SDLTM09570) it will continue to be treated as held for such a purpose, and the relief will not be withdrawn under Paragraph 5G, at any time when:

• the dwelling is occupied by individual(s) under the Homes for Ukraine Sponsorship Scheme, including where the individual(s) later transfer(s) onto the Ukraine Permissions Extension visa scheme (unless it is occupied by a non-qualifying individual), or

• the purchaser is taking steps without undue delay to use the dwelling as part of the Scheme.

Merely registering for the Scheme will not, on its own, constitute taking steps without undue delay and the purchaser must follow up that registration with actions to accommodate a refugee(s) without undue delay.