Council Tax Levy

Additional Council Tax Charge on long term empty properties

On 1 April 2013 the Scottish Government introduced legislation which, as part of the government's strategy to encourage owners of long-term empty properties to return them back into use, allowed local authorities to determine the level of discounts, if any, on Second Homes and Long-Term empty properties. This legislation also permitted the levying of an Additional Council Tax Charge of up to 100% of the Council Tax charge on Long Term-empty properties. 

The content of this legislation does not impact on the water and waste water charges levied on an unoccupied property.

Moray Council Policy

Moray Council's Policy and Resources Committee has made the following use of these statutory powers to levy an Additional Council Tax Charge (also known as 'the Levy'):

  • from 1 April 2014, an additional 50% Council Tax charge was levied on properties unoccupied for over 12 months.  This was replaced
  • from 1 April 2015, an additional 100% Council Tax charge was levied on properties unoccupied for over 12 months.

Relief from the Additional Council Tax Charge

Relief from payment of this charge may be obtained, if any of the following criteria are satisfied:

  • if the person due to pay Council Tax changes (whether by ownership, tenancy, or legal transfer of ownership), the new liable person will be entitled to a maximum period of 12 months' relief. The relief comes into force on 1 April 2024 provides a 10% discount. (Note: this relief replaces a discount previously only available to property purchasers). Click on this link to download an application form;
  • if in the 24 months after becoming due for payment of Council Tax on a property, the taxpayer submits a completed Building Warrant or Planning Application to Moray Council for that property, there will be entitlement to relief until a decision on the application is made, or 12 months has elapsed since the application was accepted (whichever occurs sooner). The relief comes into force on 1 April 2024 and provides a 50% discount.. There is discretion to potentially extend this relief for up to a further 12 months. Click on this link to download an application form;
  • if in the 42 months after becoming due for payment of Council Tax on a property, the taxpayer is undertaking repairs or renovation work to bring a property back into use according to a plan agreed with the Council, there will be an entitlement to a maximum of 18 months' relief. The relief comes into force on 1 April 2024 and provides a 50% discount. There is discretion to potentially extend this relief for up to a further 12 months. Click on this link to download an application form;
  • if a taxpayer purchases an empty property and is undertaking repairs or renovations to it, there is entitlement to receive relief from the application of the 100% Additional Council Tax Charge for a period of up to 12 months from the date of purchase. The relief will be a 10% discount and comes into force on 1 April 2024. Click on this link to download an application form;
  • if a property is being actively marketed for sale, relief from the 100% Additional Council Tax Charge may be granted for a maximum period of 24 months . The relief award will be a 10% discount. Click on this link download an application form;
  • if a property is being actively offered for rent, relief from the levy may be granted for a maximum period of 24 months. The relief award will be a 10% discount. Click on this link download an application form;

Additional Information 

You can find more about the 100% Additional Council Tax Charge on the what you'll pay and FAQ webpages.

You can read the report that was considered by the Corporate Committee on 30 January 2024 by clicking here, and you can read the minute of that meeting, which details the amendments made to the proposals contained in that report by Elected Members,by clicking here.

Rate this Page