A Ukrainian woman who fled to Scotland after Russia's invasion of her homeland has been told she could face a £9,000 property tax charge because she still owns a flat in Kyiv.

Kateryna Stepanovych, 38, discovered the potential charge when she and her Scottish partner, Mattias Lindgren, attempted to buy a house in North Ayrshire. The couple were informed that the Additional Dwelling Supplement (ADS) would apply because Kateryna already owns a property overseas.

Kateryna purchased the small Kyiv flat in 2018, years before Russia's invasion. She fled Ukraine in 2023, leaving the property behind. Shrapnel from an attack that year struck the front of her 10-storey apartment building, damaging its exterior and a neighbouring property, though her own flat was left undamaged.

"The fact that the property is still there is a miracle," Mattias said.

The couple, who currently live in Stromness in Orkney, only became aware of the charge after putting in an offer on a property and reviewing paperwork from their solicitor. Unable to afford the additional cost, they withdrew their offer.

"Why should we be punished with this tax for a property that's in a war zone?" Mattias said.

Under Revenue Scotland's rules, the ADS imposes an additional 8% charge on buyers who already own another property, including properties held overseas. The supplement was introduced by the Scottish government primarily to target purchases of second homes and buy-to-let properties, and is paid on top of Land and Buildings Transaction Tax.

After being told by their solicitors that nothing could be done about the charge, the couple contacted Orkney MSP Liam McArthur. He in turn wrote to Deputy First Minister Jenny Gilruth, who responded stating that there are "no provisions within the legislation that allow either the Scottish government or Revenue Scotland to disapply ADS on a discretionary or case-by-case basis."

McArthur, a Liberal Democrat, raised the couple's case in the Scottish Parliament, asking First Minister John Swinney whether he "agrees with me that this is surely not the intended purpose of the tax."

Swinney said he would ask Revenue Scotland to investigate the case, adding that he could understand why the rules had created the situation the couple were facing.

Kateryna and Mattias had hoped to relocate this year but are now considering renting while postponing their plans to buy a home.

"It's been quite hard because we've had to rethink how we're approaching buying a property," Mattias said.

Kateryna, who works in a factory, said the situation has been particularly difficult to navigate as English is not her first language. "For me, it's difficult," she said, adding there was little else she could do beyond providing documents from Ukraine.

The couple say they are now "biding our time" while exploring their options.