Council Tax Levy - Frequently Asked Questions

Does this just apply in Moray? No. The legislation passed by the Scottish Government grants discretion to all local authorities to vary the level of discount awarded to unoccupied properties and to levy an additional Council Tax charge on long-term empty properties. Each local authority may decide what discount, if any, to grant to unoccupied properties and what additional charges, if any, to levy on long-term empty properties. This means there will be different rules and charges across Scotland.

My property is exempt will I have to pay the levy? No. If your property currently qualifies for an exemption and there has been no change in its circumstances, you will continue to be exempt from the payment of Council Tax. The additional charge is not levied on properties which are exempt from the payment of Council Tax.

My property has just become unoccupied will I have to pay the levy? No. The levy is not payable until your property has been unoccupied for more than 12 months.

I have just bought an empty property. Why do I have to pay the levy? The levy is payable on all properties which have been unoccupied for more than 12 months. On 1 April 2016 we introduced a relief which means that a purchaser will be entitled to a maximum period of 12 months relief from the levy. The relief award will be a 10% discount. An application for relief must be made.

I have just rented an empty property. Why do I have to pay the levy? The levy is payable on all properties which have been unoccupied for more than 12 months. On 1 April 2024 the council introduced a new relief which means that a tenant will be entitled to a maximum period of 12 months relief from the levy. The relief award will be a 10% discount. An application for relief must be made.

I own a Second Home. Will I have to pay the levy? If your property satisfies the Scottish Government's statutory definition of a Second Home - i.e. is a property which is furnished and is occupied for at least 25 days per year - you will not have to pay the levy but you will, from 1 April 2024, have to pay the 100% Additional Council Tax Premium on Second Homes. An application for relief must be made.

I'm a landlord. What do I pay for periods in between tenants? If you offer the property for rent unfurnished, you will be entitled to six months exemption from the date that the property was last occupied. A 50% discount will then apply for the next six months, if the property remains vacant. If your property remains empty and is being actively marketed for rent, the levy will be applied but relief from payment of the levy can be awarded. The relief available will be a 10% discount, which will be awarded for up to a further 24 months. Once this 36 month period expires, since last date of occupation, an additional Council Tax charge will become payable.. An application for relief must be made.

My property has been unoccupied for over five years and I'm now going to put it on the market for sale. Will I qualify for relief from the levy? No. The levy is payable on all properties which have been unoccupied for more than 12 months. The unoccupied period commences on the last date of occupation. 

I have submitted a planning application/building warrant for my empty property. Will I have to pay the levy? Provided it has not been 24 months since you became liable for payment of Council Tax on the property, relief from the levy will be available from the date Moray Council accepts a completed planning application/building warrant, up to a maximum of 12 months. There is discretion to extend this relief for a further 12 months. The relief award will be 50% discount. Once a decision is made on that planning application/building warrant, you will then be liable again for payment of the levy. An application for relief must be made.

I have purchased an empty property am undertaking repairs/renovations to it. Will I have to pay the levy? Provided it has not been 42 months since you became liable for payment of Council Tax on the property, relief from the levy will be available from a date mutually agreed with the local authority officer (this will be an evidenced date when works have started or will start), up to a maximum of 18 months. There is discretion to extend this relief for a further 12 months. The relief award will be a 50% discount. Part of this application will be to agree a plan, with milestones, with a local authority officer for work being undertaken and completed. Continued entitlement to this relief will be dependent on these previously agreed milestones being achieved or reasonable explanation for them not being completed.  An application for relief must be made.

I'm trying to sell my house and will struggle to pay this. What can I do? If the property remains empty for more than 12 months and is being offered for sale, he levy will be applied but relief from payment of the levy can be awarded. The relief available will be a 10% discount, which will be awarded for up to a further 24 months, provided you can prove that it is being actively marketed for sale. An application for relief must be made. The levy will become payable again once a maximum period of 36 months since last occupation has expired. All other charges must, however, be paid during this period. Whilst payments must be made while this relief is in force, we may be able to spread the payments throughout the year. If you're having difficulties making these payments, please contact us as soon as possible for help and advice.