Council Tax Premium

Additional Council Tax Premium on Second Homes

On 1 April 2013 the Scottish Government introduced legislation which allowed local authorities to determine the level of discounts, if any, on Second Homes and Long-term Empty properties. This legislation introduced a revised Second Home definition. For a property to be considered a Second Home, it must be furnished and the taxpayer must now prove to the local authority that it is occupied for at least 25 days per year.

This legislation does not impact to the water and waste water charges levied on a Second Home. 

On 1 April 2024 powers came into force which permit Scottish local authorities to add a Premium equivalent of up to 100% of the Council Tax charge to the Second Homes' Council Tax bills.

Moray Council Policy

On 30 January 2024 Moray Council's Corporate Committee considered a report on the use of the powers that had become available to it to add a Premium to Second Homes' Council Tax bills. Click here to access this report.

Following consideration of this report, the committee chose from 1 April 2024 to add a 100% Premium to Second Homes' Council Tax bills in Moray.