FOI Request - Council Tax Premium on Second Homes

Request 101003626571

With regard to the 100% additional council tax premium on second homes that was introduced by Moray Council earlier this year, please may I have all information that Moray Council holds on:

a) the evidence to support the policy being able to achieve its objective(s). (I am not looking for information on the extent of second home ownership in the Moray Council area nor extent of housing shortages, but rather the evidence Moray Council gathered to support the business case and  the likelihood of the policy achieving its objective(s)).

b) whether it considered a targeted policy to areas of known housing shortage and if so what areas were they?

c) whether it considered any other factors in developing its policy (e.g. the state of repair of a second home, previous market testing by the second home and/or previous home owners).

d)  how the impact of the policy is being/will be monitored, including any review timeline(s), including whether it intends to consult home owners impacted by the policy.

e) engagement Moray Council officers had with finance officers in development of the policy. (I am specifically looking for information on whether money raising interests of the Council took precedence over the intended objectives of the policy).

f) whether Moray Council sought legal advice on the risk of the policy contravening human rights (I do not need to see that advice - I am looking for confirmation as to whether or not this was duly considered).

Response 19-09-2024

The information requested is not held. The decision to introduce a 100% Second Home Premium was not in furtherance of any policy objective of the Moray Council, therefore there is no specific Policy that is relevant. Information that is not held falls under Section 17 of the Freedom of Information (Scotland) Act 2002 - Information not held.

In order to be helpful we can advise that the 100% Second Home Premium was introduced by Elected Members on the basis of a report which was submitted to the 30 January 2024 meeting of the Corporate Committee   A copy of this report can be accessed at this link: CC 20240130 Proposed 100 per cent Additional Ctax Premium Second Homes (moray.gov.uk)  and may contain information you are interested in.