If you sponsor a Ukrainian refugee who holds permission to enter or stay in the UK under the Homes for Ukraine Sponsorship Scheme, you will not lose your council tax discount or exemption. There is also a 50% discount for empty or second homes that are used to house Ukrainians on this scheme.
Single Person's Discount
If you are in receipt of the Single Person's Discount and a Ukrainian person or family (registered under the Homes for Ukraine Scheme) lives with you, you will not lose your discount. You must, however, declare they are occupying your home, so that your records can be updated.
If a property is occupied only by Ukrainian refugees (who hold permission to enter or to stay in the UK under the Homes for Ukraine Sponsorship Scheme), there will be 50% discount.
The council tax bill will need to be issued in the name of the residents, who might also be additionally eligible to claim council tax reduction.
If you are entitled to the following exemptions from council tax and you are hosting a Ukrainian refugee (as part of the Homes for Ukraine scheme), your entitlement will continue:
unoccupied property entitled to exemptions Class B, D, E, F, H, I, J, K, L, Q and T - the exemption will continue for as long as your entitlement lasts
occupied property entitled to exemptions Class N, S and U - the exemption will continue as the occupation by a relevant Ukrainian person will be disregarded.