Council Tax Premium - What You'll Pay

This page outlines how we calculate the amount of Council Tax that is payable on Second Homes.

For the purposes of Council Tax, A second home is defined as a dwelling which is no one's sole/main residence but which is furnished and which, during any period of 12 months, the person who is liable to pay Council Tax can produce evidence that it is lived in, other than as a sole or main residence, for at least 25 days during the period.

Second Homes

The following charges will be payable:

  • the Council Tax charge for the Valuation Band assigned to the property on the Council Tax Valuation List; 
  • the Water Charge (if connected to the public water supply) for the Valuation Band assigned to the property on the Council Tax Valuation List; 
  • the Waste Water Charge (if connected to the public sewer) for the Valuation Band assigned to the property on the Council Tax Valuation List;
  • the Second Home Premium of 100% of the Council Tax Charge on the property 

NB: The information above is for guidance only and cannot be taken as an authoritative statement of law.

You may find more information about the Premium on the Frequently Asked Questions page.

Contact Us

Customer Contact Team

ctaxweb@moray.gov.uk

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