Council Tax Premium - Frequently Asked Questions
Does this just apply in Moray? No. The legislation passed by the Scottish Government grants discretion to all local authorities to levy a Premium on the Council Tax bills for Second Homes. Each local authority may decide whether a Second Home Premium should be levied, and if so, the amount of that Premium (up to 100% of the Council Tax Charge on the property). This means that Second Homes will be treated differently by different local authorities across Scotland.
What has Moray Council decided to do? The Corporate Committee of Moray Council decided at a meeting on 30 January 2024 to levy a Premium equivalent to 100% of the Council Tax Charge payable on all Second Homes from 1 April 2024. The report considered by this committee may be accessed by clicking here.
Will my Water Services charges increase if I am liable to pay the Second Home Premium? No. Water and Waste Water charges, if your property is liable for them, are not increased by the levy of the Second Home Premium.
My property is exempt will I have to pay the levy? No. If your property is currently exempt from the payment of Council Tax and there has been no change in its circumstances, it will continue to be exempt and you will not have to pay the Second Home Premium. The Second Home Premium is is not levied on properties which are exempt from the payment of Council Tax.
My property is already liable for the 100% Additional Council Tax Charge, will I also have to pay the Second Home Premium? No. The 100% Additional Council Tax Charge is only levied on Long-term Empty properties and the Council Tax Second Home Premium is only levied on Second Homes. A property is either a Long-term Empty property or a Second Home. It cannot be both. You will never have to pay both charges on the same property.
My property is a Purpose-built Second Home. Will I also have to pay the Second Home Premium? No. If your property's construction or conditions stipulated in its title deeds limit how you may occupy it, you will not have to pay the Second Home Premium. You will instead be entitled to a 50% discount. You can apply for his discount by completing and returning the application form found here.
My property is a Second Home as I am required to occupy Tied Accommodation. Will I also have to pay the Second Home Premium? No. If you are occupying a specific property due to your employment, you will not have to pay the Second Home Premium. You will instead be entitled to a 50% discount. You can apply for his discount by completing and returning the application form found here.
My property is now occupied. If this property is now the sole or main residence of a person(s), you will need to inform us of this. We may require to ask you some additional questions about when it became occupied so that we ensure the reassessment of the amount of Council Tax that your are required to pay is correctly undertaken. You should inform us of the change of address by completing a Change of Address form which may be found here.
My property is no longer used as a Second Home. If your property is no longer used as a Second Home, we will no longer levy the Second Home Premium on it. You will need to write to us, either by letter or by e-mail, explaining the change of use that has occurred and when it took place. We may require to ask you some additional questions about when this change happened so that we may ensure that we correctly reassess the amount of Council Tax that you will be required to pay. Our contact details are shown on the latest Council Tax bill that was sent to you. They may also be found here.