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Council Tax Homes for Ukraine Scheme

The government has set out guidelines to help protect council tax payers who are hosting Ukrainian refugees.

The information is only applicable to Ukrainian refugees who have permission to stay in the UK under the Homes for Ukraine scheme.

You will need to inform us if a Ukrainian refugee is a resident in your property. We will then check that the refugee is registered as part of the correct scheme.

Ukrainian nationals who are granted leave to remain through the Homes for Ukraine scheme will be granted a three-year visa.

The Ukrainian refugee continues:

  • to be disregarded for as long as they hold the relevant immigration permission, and;
  • their council tax liability should take account of this. 

Later, if they wish, they may find their own accommodation. They will still be covered by the Homes for Ukraine visa.

Council tax discounts and exemptions under the Homes For Ukraine Scheme

25% single occupancy discount

If a Ukrainian refugee(s) moves in with you, they will be disregarded for council tax purposes. This means, providing you remain the only counted occupier (Ukrainian refugee will be disregarded), you will continue to be entitled to a 25% discount.

Occupied properties that are exempt

If you are receiving an exemption for any of the following reasons, and a Ukrainian refugee moves in with you, you will continue to receive the exemption.

  • Class N: property solely occupied by students.
  • Class S: property solely occupied by people under 18 years old.
  • Class U: property solely occupied by people who are severely mentally impaired.

Empty properties that are exempt

If you are receiving an exemption for any of the following reasons, and you let your property to Ukrainian refugees, you will continue to receive the exemption.

  • Class B: property owned by a charity and unoccupied for less than 6 months.
  • Class D: property left empty by someone who is in prison or detained.
  • Class E: property left empty by someone who has moved into a hospital or care home.
  • Class F: property left empty where the former owner has died and awaiting grant of probate.
  • Class H: property left empty awaiting occupation by a minister of religion.
  • Class I: property left empty by someone who lives elsewhere to receive personal care.
  • Class J: property left empty by someone who has moved out to provide personal care.
  • Class K: property left empty and owned by a student.
  • Class L: repossessed property
  • Class Q: property left empty by bankrupt individual.
  • Class T: unoccupied property forming part of an annex that cannot be let separately from the main house.

Unoccupied (furnished or unfurnished) properties

If you are paying the full rate of council tax for an empty/unoccupied property and you let your property to Ukrainian refugees, the council tax will be issued in the name of the residents with a 50% reduction, as the Ukrainian refugees will not be counted (disregarded). An application can then be made for council tax reduction on the remaining charge.

Tenancies for Ukrainian people leaving the scheme

Once a Ukrainian refugee leaves the Homes for Ukraine scheme and takes on a formal tenancy of their own, they will be made liable for council tax. An application can then be made for council tax reduction.

Contact us

If you are hosting or letting a property to Ukranian refugees, you must let us know so that we can adjust your council tax. Please email taxation@chichester.gov.uk.