Ukrainian refugees are being hosted by private individuals and organisations in spare rooms and properties across the UK.
The Government is providing hosts with a monthly payment of £350 per property, administered by local authorities. This payment is only given to those who register as sponsors through the Homes for Ukraine scheme and will be paid for up to 12 months.
The host is expected to provide rent-free accommodation for at least six months although they can ask the refugees to contribute towards the cost of meals provided and extra energy and water used. The host cannot claim expenses against the income received.
The monthly payments are free of tax and national insurance in the hands of the host. They are also disregarded as income for state benefits, council tax discounts and rent-a-room relief.
Where the host is a company the payments are exempt from corporation tax. The residential property used to house the refugees is not subject to the annual tax for enveloped dwellings while it is used for the Homes for Ukraine scheme.