FOI Request - Council Tax Surcharges

Request 101003818977

I am writing to request information under the Freedom of Information (Scotland) Act 2002.

Please provide the following information:

1. For each of the last two full financial years (2022–23 and 2023–24), how many times has your council applied the council tax variation (i.e. excess surcharge) permitted under The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 to properties that were unoccupied but:
a) Rented under a social tenancy; or
b) Rented under a private tenancy arrangement?

2. For the same time periods, how much money was
a) payable and
b) collected as a result of applying the surcharge to social or private rented tenancies?

3. Does your council record the tenancy type (social, private, owner-occupied) when applying this surcharge? If so, please indicate how this is recorded or assessed.

Response 25-07-25

1. a) and b) Moray Council Council Tax section has no way of knowing if properties were rented under a social or private tenancy. This information is not recorded. Information that is not held falls under Section 17 of the Freedom of Information (Scotland) Act 2002 - Information not held.

2. a) and b) See answer to question 1. Information that is not held falls under Section 17 of the Freedom of Information (Scotland) Act 2002 - Information not held.

3. This information is not held. Information that is not held falls under Section 17 of the Freedom of Information (Scotland) Act 2002 - Information not held.