Companies can currently qualify for relief from ATED for dwellings used in a property development or property trading business or let out on a commercial basis. Making a dwelling available for little or no payment would not usually be within the relief so HMRC will make a specific rule so that companies can continue to get relief while the dwellings are being used under the Home for Ukraine Scheme.
If the dwelling does not currently qualify for relief, perhaps because it is not let out, the new relief will be available from the point at which it is occupied under the Scheme.
From 1 April and to the date the legislation takes overriding effect, HM Revenue and Customs will not collect any ATED that may have been due following a change in the use of the dwelling to be part of the Homes for Ukraine Scheme.
As ATED returns for 2022/23 are being submitted this month, any affected business should make sure that they are claiming the relief now or that they put in a claim once occupation commences.