FOI Request - Review of 101003626571 Council Tax Premium on Second Homes

Request 101003643752

Review of 101003626571 Council Tax Premium on Second Homes

Thank you for your response to my Freedom of Information request of 21 August 2024.

I am unhappy with the response I have received and I therefore request that this is reviewed.

Moray Council have set in its response the position that its decision was not in furtherance to a policy objective.

A policy objective would be a course of action adopted or proposed by an organisation. That would appear to be the case with the Moray Council's decision to implement a 100% Council Tax levy on second homes.

I should be grateful therefore for a response to each question I set out in my correspondence of 21 August 2024.

I look forward to hearing from you.

Response 04-10-2024

Following your request for a review (our ref: 101003643752) of your Freedom of Information (FOI) Request - Council Tax Premium on Second Homes 101003626571, a review meeting was held on 30th September 2024. In attendance were the Information Governance Manager and Data Protection Officer, Taxation Manager, Senior Solicitor, and, Information Co-ordinator.

Your FOI Request from 22nd August 2024 was discussed.

We reviewed our response of 19th September 2024. We confirm that we uphold our response that the information is not held and that Section 17 is applicable. As indicated in our original response, there is no specific further policy, or Policy document, underpinning this Premium, therefore the response to each of your subquestions a)-f) is "not held".  In order to be helpful we would again like to highlight that information regarding implications on Finance and Socio Economic Impact, as well as Consultations, can be found in the report quoted in our response "CC 20240130 Proposed 100 per cent Additional Ctax Premium Second Homes (moray.gov.uk)".

Please accept our apologies for the link to the report, given in our response, was not working; however, you can find the report as well as additional information on the Council Tax Premium here: http://www.moray.gov.uk/moray_standard/page_153524.html  and here: http://www.moray.gov.uk/moray_standard/page_153529.html .