Ukraine: tax relief and guidance

A useful summary for arrivals

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Homes for Ukraine

No tax to pay on £350 ‘thank you’ payments
Legislation will be introduced to exempt the £350 ‘thank you’ payments made by local authorities to sponsors under the ‘Homes for Ukraine’ scheme from income tax and corporation tax. In the meantime, no tax will be collected on these payments. Recipients should also disregard such payments when calculating income for the purposes of tax credits.

Tax relief for companies making properties available
The government has confirmed that companies making dwellings available to support the ‘Homes for Ukraine’ scheme will be relieved from the Annual Tax on Enveloped Dwellings (ATED) and the 15% rate of Stamp Duty Land Tax (SDLT).

Arrivals from Ukraine

Guidance for claiming Child Benefit
Anyone coming to the UK under the ‘Ukraine Family Support’ or ‘Homes for Ukraine’ scheme is entitled to claim Child Benefit immediately – rather than having to wait for the usual three-month qualifying period. People should complete a CH2 Child Benefit claim form and submit this by post to the Child Benefit office, the address of which can be found on the form.

Claimants should provide an original birth certificate and the passport or travel document used to enter the UK. Where this documentation is not immediately available, people are advised to include a note in their claim and someone from HMRC will be in touch to discuss further. You can find more information on Child Benefit on GOV.UK or call 0300 200 3100 (from inside the UK).

Visit ACCA’s Ukraine Support Hub for further guidance.