FOI Request - Second Home Rate of Council Tax

Request 101003751012

I am writing to request geographical information on the number of properties paying the second home rate of council tax in Moray for the financial years 2024/25, 2023/24, 2022/23 and 2021/22.

I am writing to request whether the number of properties paying the rate for each of the above years can be broken down geographically, ideally by postcode as far as five characters (for example, IV30 1, IV36 1, AB56 1, etc), or alternatively by community grouping (for example, Elgin, Buckie, Lossiemouth etc)

Response 16-04-2025

  2021 2022 2023 2024
Property Post Code Properties classed as Second Homes Properties classed as Second Homes Properties classed as Second Homes Properties classed as Second Homes
AB37 100 96 96 92
AB38 55 56 59 51
AB54 10 9 9 13
AB55 45 46 49 33
AB56 239 234 246 233
IV30 98 96 103 83
IV31 52 61 55 44
IV32 26 29 31 27
IV36 129 130 137 110
Total: 754 757 785 686

Please note, a five-digit post code has not been used to prevent possible identification of properties

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