The Tax Authority has published guidelines regarding eligibility for alternative housing for war victims

The Tax Authority today published a guide clarifying the eligibility for alternative housing for tenants (owners and tenants) in buildings that were damaged by missile fire during the war with Iran and were declared by an authorized body to be uninhabitable. The guide details what tenants, tenants and apartment owners are entitled to, and how to exercise this entitlement.

The main points are as follows:

• Tenants in buildings that were declared uninhabitable by an authorized representative of the Compensation Fund or the local authority are entitled to evacuation to a hotel/accommodation apartment for a period of up to two weeks. The evacuation will be carried out by the local authority, which will be reimbursed by the Compensation Fund. Tenants who chose to evacuate themselves (for example, living with relatives) are entitled to receive an amount of 4,000 NIS for an evacuation of up to two weeks.
• After the initial evacuation period, those who still need alternative housing will be able to choose between renting an apartment and receiving a refund of the rent from the compensation fund, or self-evacuating (living with family members, for example) and receiving a monthly payment from the compensation fund.
• Monthly payment for self-evacuation:
  • For a tenant living in a damaged apartment, the monthly payment will be the amount of the rent paid for the damaged apartment.
  • For an owner of an apartment who lived in it at the time of the damage, the monthly payment will be calculated according to the family composition living in the evacuated house (full details appear in the guide), provided that the total payment does not exceed 80% of the amount of rent paid for an apartment with similar characteristics to the one evacuated (located in the same area, the same size, etc.).
• Tenants are eligible for long-term alternative housing only as long as they pay the rent to the owner of the damaged apartment.
• Transportation and brokerage expenses will be paid by the Compensation Fund upon presentation of invoices, only if the option of renting an apartment is chosen.
• The compensation is until the date when the property is habitable, and determining the date when the property is habitable is within the authority of the Compensation Fund.

The published guide also includes detailed explanations regarding the manner in which the entitlement to alternative housing can be exercised.