Schedules

Schedule 24Homes for Ukraine Sponsorship Scheme: exemptions from tax

1Income tax and corporation tax

1

No liability to income tax or corporation tax arises in respect of a payment which is made by a local authority to a person (“S”) by reason of S—

a

being an approved sponsor under the Homes for Ukraine Sponsorship Scheme, and

b

providing accommodation to a person granted entry clearance or permission to stay under that scheme.

2

This paragraph has effect in relation to payments made on or after 14 March 2022.