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 (āSā) by reason of Sā
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.