By this law, the Verkhovna Rada once again changed paragraph 14 of the Final Provisions of the Civil Code, which regulates the exemption from rent in quarantine. It is envisaged that from March 12 until the abolition of quarantine (which has been extended until July 31) the fee for the use of real estate (part of it) is subject to reduction at the request of the lessee, carrying out business activities using this property, for all time when the property is not could be used in business activities of the employer in full due to the prohibitions imposed by the Cabinet.

In this case, the amount of payment for the use of property may not exceed the total (in proportion to the leased area) the amount of costs that the landlord has incurred or will have to incur quarantine, paying land tax, real estate and utilities.

These costs are borne by the lessee as payment for the use of property for the relevant period in proportion to the area of ​​real estate that he rents under the contract, if these costs are not imposed on him under the contract.

This norm does not apply to business entities that during the quarantine period actually carried out activities with the use of this property in full, as well as to lease agreements of property belonging to the territorial community.

At the same time, on July 15, the Cabinet of Ministers adopted a resolution initiated and prepared by the State Property Fund, the purpose of which is to provide support to businesses that suffer losses in the crisis caused by the coronavirus pandemic.

According to the resolution, the list of tenants who are completely exempt from rent for the use of state real estate for the period of quarantine includes:

- those who rent premises in the educational buildings of educational institutions of state ownership;

- those who rent premises for accommodation of private educational institutions and state educational institutions, partially financed from the state budget, educational institutions financed from the local budget, state and municipal out-of-school education institutions (except health facilities for children and youth) and preschool institutions education, physical culture and sports institutions, whose activities are aimed at organizing and conducting classes in various sports, libraries, museums and others;

- those who rent premises for the purpose of organizing concerts and other entertainment activities, consumer services; implementation of tour operator and travel agency activities.

The list of tenants for whom the rent of state real estate is half the fee (50%) includes:

- those who use state real estate for the location of food establishments, photocopiers, computer clubs and Internet cafes, commercial facilities for the sale of industrial goods (except for those engaged in the retail sale of hygiene products) and the sale of non-food products that were in use, exhibitions of fine and book products made in Ukraine, exhibitions of non-food products without trade, hotels, transport companies for the carriage of passengers, office space;

- Ukrainian legal entities and individuals that are small businesses that carry out production activities directly on leased production space;

- subjects of cinematographic activity, the main activity of which is film production or technical support and maintenance of film production, provided that they are included in the State Register of Producers, Distributors and Demonstrators of Films.

The third category of tenants who received a discount of 75% - tenants who use state real estate for accommodation at airports:

- cafes, bars, cafe bars, snack bars, cafeterias,

- restaurants, restaurants with night mode;

- canteens, cafeterias that do not sell goods of the excisable group;

- trade facilities.