Super Sponsor Scheme and Homes for Ukraine: guidance for local authorities

Council Tax

Council Tax and Council Tax Reduction legislation has been amended so that a householder who accommodates a person, or persons, who left Ukraine due to the Russian invasion will not lose their Single Person Discount. 

We have also made changes so that if one or more people who left Ukraine due to the Russian invasion are the sole occupants of a property, such as a second home, the property will be exempt from council tax. 

The same will apply if Ukrainians move in to live in a property which is already exempt under paragraph 10 of schedule 1 of the Council Tax (Exempt Dwellings) (Scotland) Order, for example because it is the sole or main residence of a person who is a student. 

As noted above the Council Tax Reduction (CTR) scheme has been amended so that the Homes for Ukraine scheme’s £350 ‘thank you’ payment will not be counted as income or capital when deciding how much CTR a household should get.  The status and income of Ukrainian residents will also not affect the level of CTR a household receives.