Unoccupied Properties

Agricultural - If an agricultural property becomes vacant, it may be  it may be exempt from Council Tax.  Exemption is effective until the property is occupied.

Charitable Properties - If a property is owned by a charity and it was last used to advance the objectives of the charity, it may be exempt from Council Tax for a maximum period of six months. If the property remains unoccupied for over 12 months, it may be subject to an additional charge being levied.

Deceased - if a property is part of a deceased person’s estate and No Grant of Confirmation has been made, the property may be exempt until this is obtained from the Sheriff Court.
if a property remains the responsibility of a deceased person’s estate once a Grant of Confirmation has been obtained there may be an entitlement to a maximum period of six months exemption.  If the property remains unoccupied for over 12 months, it may be subject to an additional charge being levied.

Difficult to Let - if a property is unoccupied and it is part of the property that you occupy (for example a granny flat) and it is difficult to let separately, you may be entitled to an exemption.

New Minister - if a vacant manse is awaiting occupation by a new minister it may be exempt from Council Tax. Exemption is effective until the property is occupied.

Patient in Hospital/Home - if a property is left vacant by a person who is now a long-term resident in a hospital or in a home it may be exempt from Council Tax. Exemption is effective until the property is occupied. 

Prisoner - if a property is left vacant by someone imprisoned for an offence, other than the non-payment of a fine it may be exempt from Council Tax. Exemption is effective  for the period of the prisoner's sentence. Download the Household Discount Form.

Occupancy Prohibited by Law -  if a property which cannot be occupied due to a statutory order placed on them by the Moray Council it may be exempt from Council Tax. Exemption is effective for the period of the Order.

Reconstruction - if a property cannot be occupied because of structural work or reconstruction work being carried it may be exempt from Council Tax. Exemption is effective while these works are being performed, up to a maximum period of twelve-months from the date the property was last occupied. If the property remains unoccupied for over twelve months, it may be subject to an additional charge being levied. To download an Altered or Repaired Property Form click on this link.

Repossessed - if a property repossessed by the mortgage-lender it may be exempt from Council Tax. Exemption is effective until the property is occupied..

Vacant for Care Purposes - if a property is vacant because the occupant has moved elsewhere to give - or to receive - care, required due to old age, disablement, illness, substance dependence or mental illness, it may be exempt from Council Tax. Exemption is effective until the property is occupied.

Vacant and Unfurnished - if a property is vacant and unfurnished it may be exempt from Council Tax. Exemption is effective  for a maximum period of six months from the date the property was last occupied. If the property remains unoccupied for over 12 months, it may be subject to an additional charge being levied. To download the Vacant Property Form click on this link. Further information on unoccupied properties is available here.