FOI Request - Primary Residency of Second Home Purchases

Request 101003717903

The number of properties purchased in your local area in the last 12 months which are subject to the additional dwelling supplement of LBTT, and where the purchaser’s primary residence is outwith the United Kingdom.

I would like the properties to be broken down into council tax bands

Response 12-03-2025

Not held. The Moray Council does not administer LBTT; this is dealt with at a national level. Information that is not held falls under Section 17 of the Freedom of Information (Scotland) Act 2002 - Information not held.