Land Share and Subsidy: In Which Cases Assistance May Be Reduced
The presence of a land share by itself is not a reason for refusal of a housing subsidy. At the same time, income received from its rental is taken into account when determining eligibility for assistance and its amount.
When the land share is considered when assigning a subsidy
The Pension Fund of Ukraine explained that when assigning a housing subsidy, the income that the land share brings to the household during the period of its receipt is taken into account.
It is precisely with this income taken into account that the amount of the housing subsidy is calculated.
How rental payment is considered
If the tenant pays the owner of the land share rent in kind, they submit a corresponding report to the tax authorities indicating the monetary equivalent of the value of such rent.
Information about the amount of income received by the owner of the land share is sent to the Pension Fund of Ukraine within the framework of electronic information interaction with the State Tax Service of Ukraine.
When the share does not affect the subsidy
The Pension Fund emphasized that if the land share does not bring any income to the household, its presence does not affect either the assignment of the housing subsidy or the determination of its amount.
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