FOI Request - Second Homes

Request 101003819601

Under the Freedom of Information Act, I would like to request the following information:

1. For financial year 2024/25:
a) The rate of the tax premium on second homes, as a percentage or multiplier of the standard council tax rate
b) Number of second homes at start of financial year
c) Number of holiday-let properties registered for business rates at start of financial year
d) Number of second homes that are exempt from council tax while they are sold at start of financial year
e) Number of second homes that were sold during this financial year.
f) Number of successful applications in the financial year to convert a second home to a holiday let, switching from council tax to business rates
g) Number of successful appeals against council tax on second homes
h) Money generated from council tax on second homes in financial year
i) If any, the difference from the actual amount of money generated from council tax on second homes and the forecasted generated income from council tax on second homes

2. For financial year April 2025 to date:

a) The rate of the tax premium on second homes, as a percentage or multiplier of the standard council tax rate
b) Number of second homes at start of financial year
c) Number of holiday-let properties registered for business rates at start of financial year
d) Number of second homes that are exempt from council tax while they are sold at start of financial year

Response 04-08-2025

1.
a) Moray Council charges a 100% premium on second homes
b) Effective of 1st April 2024 there were 760 Council Tax properties designated as second homes
c) Effective of 1st April 2024 there were 437 Non Domestic Rates properties designated as self catering units
d) Not held. Moray Council Taxation Section does not hold that information. Information that is not held falls under Section 17 of the Freedom of Information (Scotland) Act 2002 - Information not held.
e) Not held. Moray Council Taxation Section does not hold that information. Information that is not held falls under Section 17 of the Freedom of Information (Scotland) Act 2002 - Information not held.
f) Not held. Moray Council Taxation Section does not hold that information. Information that is not held falls under Section 17 of the Freedom of Information (Scotland) Act 2002 - Information not held.
g) There were no successful appeals against Council Tax on second homes
h) Effective of 31st March 2025 there was £813,895.34 Council Tax collected for second homes
i) There was a difference of £63,686.84 between the Council Tax collected and levied for second homes during 2024/25

2.
a) Moray Council charges a 100% premium on second homes
b) Effective of 1st April 2025 there were 648 Council Tax properties designated as second homes
c) Effective of 1st April 2025 there were 379 Non Domestic Rates properties designated as self catering units
d) Not held. Moray Council Taxation Section does not hold that information. Information that is not held falls under Section 17 of the Freedom of Information (Scotland) Act 2002 - Information not held.