FOI Request - Council Tax (2)

Request 101001361455

If a property is empty, and is then sold, would your council apply a new exemption of 6 months Council Tax for the property to continue to be empty?

Could you please advise if this is internal policy or national guidance?

Response 09-12-2016

Moray Council would not automatically award a six month period of exemption following the sale of an empty property as such an award would not be supported by existing legislation on this subject.  The legislation – which is The Council Tax (Exempt Dwellings)(Scotland) Order 1997, paragraph 4 – states that a maximum period of six months exemption may be awarded following a period of occupation.  This means, in practice, that the council must look at circumstances of each property for which it receives an application for empty property exemption to establish the last date of occupation prior to making an exemption award.  Any subsequent award of exemption can only be for a maximum period of six months from that date, regardless of any changes in the ownership of the property.  This way of working conforms with the legislation cited previously.

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