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 鈥楬omes for Ukraine鈥� Sponsorship Scheme
鈥楬omes for Ukraine Sponsorship Scheme鈥�
The Homes for Ukraine Sponsorship Scheme (鈥渢he Scheme鈥�) will allow individuals, charities, community groups and businesses in the UK to bring Ukrainians to safety 鈥� including those with no family ties to the UK.
Full details of the Scheme can be found at聽
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 鈥� SDLTM09570) .聽 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.聽聽
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.