What is Council Tax?

Council Tax is levied on all domestic properties. The Council Tax income collected by the Council contributes to the provision of front-line services to the community. The services include education, housing, police and fire services, roads and social work. The amount you pay depends on the valuation band in which your property has been placed.

Domestic Water and Domestic Waste Water Charges

Council Tax bills also contain Water and Waste Water (or sewerage) Charges for domestic properties. These charges are set by Scottish Water and Moray Council acts as a collection point for the water authority. If you are receiving Council Tax Reduction, and are not in receipt of discount, you may receive a pro-rata reduction award of up to a maximum of 35% in your Water and Waste Water Charges.

Your Council Tax Account and Payment Dates

At the start of each financial year, a Council Tax bill will be issued. It states the amount to be paid and the dates on which payments should be made. If your circumstances change during the year, we will issue you with an amended bill, notifying you of the revised sum payable.

Who Pays?

You will be responsible for the payment of Council Tax for the property in which you live. If you are the owner or the tenant of an unoccupied domestic property, or you own a Second Home, you may also be liable for the payment of Council Tax for it.


The General Data Protection Regulations determine how we handle personal data and increase the level of protection for individuals. The Regulations came into effect on 25 May 2018.

Telling people how we use their personal information is a key part of GDPR. A Privacy Notice tells you how we do this. This includes how we collect, share and use your information.

Click on the link below to read the

Council Tax Privacy Notice

Contact Us

Customer Contact Team


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