FOI Request - Council Tax on Second Homes

Request 101003607029

If possible, could you please provide 

1. a copy of all correspondence and documents from officers and Members - both formal and informal - relating to Council Tax on second homes, and the subsequent decision to apply a premium of 100% to all second home owners.  

Please ensure that any correspondence which particularly evidences that the following were either discussed or acknowledged, and that any conclusions reached, are included:

a) Not all second home owners purchased an existing property.  Some purchased a plot of land and built one, and so single-handedly added to the housing stock in the longer term. They are also likely to have provided local tradesmen and professionals with work during construction, and they have been providing additional income to the Council since completion.

b) Not all second homes are similar to empty properties - some are used frequently e.g. 50% or more of the year.

c) The Council has applied full Council Tax on second homes for many years despite being permitted to apply a discretionary discount of up to 50%.  Second home owners have, therefore, been paying a premium and providing additional revenue to the Council every year (as is reported on the annual LFR).  

d) Local engagement was considered to ensure that unintended and punitive consequences were avoided, and to identify types of owners for whom exemptions may be appropriate.

e) Concerns that a premium would constitute discrimination on the grounds of property.

f) How any decisions would impact equality, wellbeing and human rights of second home owners who are not necessarily any wealthier than the rest of the population, or who have used their life savings to enable them to enjoy a second home.

g) The fairness of a premium in terms of it being used to raise additional revenue from a very small proportion of the population.

h) Ongoing monitoring to assess delivery against objectives and identify any unintended consequences.

2. Could you please also provide all relevant Impact Assessments which supported the decision, and which may have informed any exemptions and other local discretions.

3. Could I please also ask for a copy of any guidance issued by the Scottish Government or COSLA on the application of the powers awarded by the Scottish Government to enable local authorities to double the Council Tax on second homes, and details of when it was issued.

Response 12-08-2024

1.& 2. Please see the following link to the report to the committee which was approved and contains reference to various points above, incl. e).  

https://moray.cmis.uk.com/moray/Document.ashx?czJKcaeAi5tUFL1DTL2UE4zNRBcoShgo=yt20y73mZUewOepUL6p86DGpw5y%2fXN5Zx%2bXEE0f9syPzRtiuQc6Jeg%3d%3d&rUzwRPf%2bZ3zd4E7Ikn8Lyw%3d%3d=pwRE6AGJFLDNlh225F5QMaQWCtPHwdhUfCZ%2fLUQzgA2uL5jNRG4jdQ%3d%3d&mCTIbCubSFfXsDGW9IXnlg%3d%3d=hFflUdN3100%3d&kCx1AnS9%2fpWZQ40DXFvdEw%3d%3d=hFflUdN3100%3d&uJovDxwdjMPoYv%2bAJvYtyA%3d%3d=ctNJFf55vVA%3d&FgPlIEJYlotS%2bYGoBi5olA%3d%3d=NHdURQburHA%3d&d9Qjj0ag1Pd993jsyOJqFvmyB7X0CSQK=ctNJFf55vVA%3d&WGewmoAfeNR9xqBux0r1Q8Za60lavYmz=ctNJFf55vVA%3d&WGewmoAfeNQ16B2MHuCpMRKZMwaG1PaO=ctNJFf55vVA%3d

There was no prior correspondence with members

3. Please see link below containing guidance received from the Scottish Government:  https://www.gov.scot/publications/local-government-finance-circular-6-2024-council-tax-on-second-and-long-term-unoccupied-homes-guidance/pages/council-tax-increase---second-and-long-term-empty-homes/