The 2026 to 2027 Homelessness, Rough Sleeping and Domestic Abuse Grant conditions let English councils use grant funding for Stamp Duty Land Tax relief when acquiring temporary accommodation, up to £1,000 per authority.
Key facts
- Who: Local authorities in England that receive the Homelessness, Rough Sleeping and Domestic Abuse Grant
- From: Updated 22 October 2026; the funding period runs from 1 April 2026 to 31 March 2027
- Source: Homelessness, Rough Sleeping and Domestic Abuse Grant Determination 2026 to 2027
The Ministry of Housing, Communities and Local Government updated the grant determination on 22 October 2026. The conditions for local authorities (Annex A) include a Stamp Duty Land Tax (SDLT) exception to the rule on spending on temporary accommodation.
The general rule
The grant is ringfenced money to help councils discharge their duties under the Housing Act 1996, prevent homelessness, tackle rough sleeping and provide support within safe accommodation for victims of domestic abuse and their children. It may not be spent on costs directly related to temporary accommodation. Those costs include rent, subsidy loss, bad debt, arrears, maintenance, incentive payments and upfront costs such as deposits or rent in advance.
The exceptions
The conditions list exceptions to that rule. Where temporary accommodation has already been provided under section 189B or section 190(2) of the Housing Act 1996, councils may use the grant to continue providing it from 1 April 2026 to 31 March 2027. They may also fund supported housing, Housing First and housing-led models, and the costs of improving and inspecting temporary accommodation.
A further exception covers SDLT relief when acquiring temporary accommodation. For the 2026/27 funding period, a cap of up to £1,000 per authority applies.
Compliance
Councils are notified in writing if they are judged to be in breach of the conditions. The Minister may then reduce, suspend or withhold grant, or require repayment of all or part of it. The Chief Executive or Section 151 Officer of each council must return a spend declaration by 30 April 2027.
The conditions for Mayoral Strategic Authorities (Annex B) do not include this SDLT exception.
What this means for councils and those who work with them
The conditions govern how councils may spend the grant. They permit grant spending on SDLT relief when a council acquires temporary accommodation, within the £1,000 per authority cap for 2026/27. Councils should check the full conditions in Annex A before relying on the exception.
Sources
- Ministry of Housing, Communities and Local Government, Homelessness, Rough Sleeping and Domestic Abuse Grant Determination 2026 to 2027, updated 22 October 2026