The Government has set out guidelines to help protect Council Tax payers whose bills might have increased as a result of helping out under the Homes for Ukraine scheme. This applies to all Ukrainian refugees who have permission to enter or to stay in the United Kingdom granted under the Governments Homes for Ukraine Scheme.
It has also issued legislation to reduce the amount of council tax a refugee may have to pay if they have moved into a property under the Homes for Ukraine Scheme
The council will still need the names of the refugees, the date they moved in and evidence that they have permission to stay in the UK under the scheme to ensure the correct discount is applied or exemption is continued.
25% single person discount
If you are the only adult aged 18 or over living in your property and are receiving the 25% single person discount and you share your home with a Ukrainian refugee(s) you will continue to receive a 25% discount. The refugee(s) will be disregarded for Council Tax purposes.
Occupied properties that are exempt
- Class N – occupied only by students
- Class S – Occupied only by persons under 18
- Class U – Occupied only by people who are severely mentally impaired
If you are receiving an exemption for one of these reasons and you share your home with a Ukrainian refugee(s) you will continue to receive the exemption and the name of the taxpayer will remain unchanged.
Empty properties that are exempt
- Class B – Owned by a charity that is unoccupied for less than 6 month
- Class D – Left empty by someone who is in prison or detained
- Class E – Left empty by someone who has moved into a hospital of 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 owned by a student
- Class L – Repossessed property
- Class Q – Left empty by bankrupt individual
- Class T – Unoccupied property forming part of a property (annex) which cannot be let separately
If you are receiving an exemption for one of these reasons and you let your property to a Ukrainian refugee(s) you will continue to receive the exemption and the name of the taxpayer will remain unchanged.
Unoccupied furnished or unfurnished properties where no exemption applies.
If you are paying the full rate of Council Tax for an empty property and you let your property to a Ukrainian refugee(s) who are still under the Homes for Ukraine scheme the Council Tax charge will be reduced by 50%.
The council will need the names of the refugees, the date they moved in and evidence that they have permission to stay in the UK under the scheme.
The refugee(s) will be the council taxpayer as the Council Tax Regulations require us to issue bills in the name of the residents.
The bill will be reduced by 50% as the refugees will be disregarded as occupiers.