HMRC has published updated technical guidance on annual tax on enveloped dwellings. Paragraph 41A3 Homes for Ukraine Scheme has been updated to clarify that reliefs will continue to be available from 1 April 2022 for a qualifying individual where a single dwelling is used under the scheme. A new paragraph 41A4 sets out that a non-qualifying individual who occupies a single dwelling will not be able to claim relief under the scheme.
HMRC has published updated technical guidance on annual tax on enveloped dwellings. Paragraph 41A3 Homes for Ukraine Scheme has been updated to clarify that reliefs will continue to be available from 1 April 2022 for a qualifying individual where a single dwelling is used under the scheme. A new paragraph 41A4 sets out that a non-qualifying individual who occupies a single dwelling will not be able to claim relief under the scheme.
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