½Û×ÓÊÓƵ

Temporary reliefs were introduced with retrospective effect from 1 April 2022 to facilitate the provision of living accommodation by a company, partnership or collective investment scheme under the 'Homes for Ukraine' scheme. For the effect of ATED reliefs, see B6.745.

Broadly, relief is provided for in each of the following scenarios¹:

1. Ìý

   •ÌýÌýÌýÌý where a dwelling already qualified for relief from ATED because it is used in a property development business, property trading business or is let out on a commercial basis (see B6.749, B6.751 and B6.746), relief can to continue to be claimed while the dwellings are being used under the 'Homes for Ukraine' scheme (see 'Dwelling already qualifies for ATED relief' below), and

2. Ìý

   •ÌýÌýÌýÌý where a dwelling does not qualify for relief from ATED before it is included in the 'Homes for Ukraine' scheme, ATED relief is available from the point of occupation where the entire dwelling is used exclusively to accommodate