Council Tax and the Homes for Ukraine scheme
Last updated 7 November 2023
The government has set out guidelines to help protect Council Tax payers who are hosting people from Ukraine.
The information below only applies if you’re hosting refugees from Ukraine who have permission to stay in the UK under the Homes for Ukraine scheme.
Discounts and exemptions under the Homes for Ukraine scheme
25% single person discount
If you're the only adult aged 18 or over living in your property and are receiving the 25% single person discount, then you'll continue to receive the same discount.
The refugees from Ukraine you're sharing your home with will be disregarded for Council Tax purposes.
Occupied properties that are exempt
If you're receiving an exemption for any of the reasons below and are sharing your home with refugees from Ukraine, you'll continue to receive the exemption.
- Class N: occupied only by students
- Class S: occupied only by people under 18 years old
- Class U: occupied only by people who are severely mentally impaired
Empty properties that are exempt
If you're receiving an exemption for any of the reasons below and you let your property to refugees from Ukraine, you'll continue to receive the exemption.
- Class B: owned by a charity and unoccupied for less than 6 months
- Class D: left empty by someone who is in prison or detained
- Class E: left empty by someone who has moved into a hospital or care home
- Class F: left empty where the former owner has died, and awaiting grant of probate
- Class H: left empty awaiting occupation by a minister of religion
- Class I: left empty by someone who lives elsewhere to receive personal care
- Class J: left empty by someone who has moved out to provide personal care
- Class K: left empty and owned by a student
- Class L: repossessed property
- Class Q: left empty by bankrupt individual
- Class T: unoccupied property forming part of an annex that cannot be let separately
Unoccupied furnished or unfurnished properties where you're paying the full rate of Council Tax
If you're paying the full rate of Council Tax for an empty property and you let your property to refugees from Ukraine, the Council Tax will be issued in the name of the residents with a 50% reduction. We'll then top this up to a 100% reduction.
Tenancies for Ukrainian people leaving the scheme
Once a Ukrainian person leaves the Homes for Ukraine scheme and takes on a formal tenancy of their own, they'll be made liable for Council Tax but will receive a 50% reduction for up to 36 months. Those who struggle to pay may be eligible for Council Tax Support or a discretionary reduction.
For more information on the support available, see our pages on getting help to pay your Council Tax.
If you’re hosting or letting a property to refugees from Ukraine, you must let us know so that we can adjust your Council Tax.
Make sure you include:
- the address of your property
- your Council Tax account number
- names of the refugees
- the date the refugees moved in
- any documentation to support that they have permission to enter or to stay in the UK under the Homes for Ukraine scheme
- any of the Council Tax discounts or exemptions above that apply to you
Email this information, with your property address or Council Tax number as the subject, to email@example.com.