The government has announced that it intends to bring forward legislation so that companies that currently qualify for relief from the annual tax on enveloped dwellings (ATED) and the 15 per cent rate of stamp duty land tax (SDLT) for dwellings used in a property development business, property trading business or property letting business will continue to eligable for those reliefs while the dwellings are being used under the Homes for Ukraine scheme.
Legislation will have effect from 1 April 2022 for ATED and from 31 March 2022 for the 15 per cent rate of SDLT. From those dates and to the date the legislation takes effect, HMRC will not collect any ATED or SDLT that may have been due following a change in the use of the dwelling to be part of the Homes for Ukraine scheme.
https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09652