FOI Request - Council Tax Funds

Request 101003930540

1. I would request to be informed of the total amount raised in Moray from the extra council tax charged to 2nd homeowners for the financial year 2024/25.

2. I also request an extract copy from the income ledger showing the Nominal account code Details of where this revenue amount has been accounted for within the financial documents.

3. I also request an extract copy from the expenditure ledger showing nominal account code and receipts for, of where the extra revenue has been spent and lodged within financial documents.

4. If the extra funds have not been fully spent, please forward an extract copy of the balance sheet nominal code showing where these funds are held.

Response 27-02-2026

1. At 1 February 2026, Moray Council had collected premiums totalling £899,736 for 2024-25 Council Tax accounts on which the 100% Second Home Premium has been levied.

2. Council Tax income from the 100% Second Home Premium is included within the Council’s overall Council Tax income and credited to the General Fund. The Council does not use a separate nominal ledger code for this income, so there is no separate ledger extract identifying it on its own. Monitoring information is held separately for management and statistical purposes.

3. Income from the Second Home Premium is not earmarked or allocated for specific expenditure. Council Tax income forms part of the Council’s General Fund and is used to supports the delivery of Council services through the approved budget. There is therefore no separate expenditure ledger or nominal account code that shows how this income is spent..

4. As Second Home Premium income is not ring -fenced, it is not held in a separate reserve or balance sheet code. Any surplus or deficit on Council Tax income forms part of the Council’s overall General Fund position.