Moray Council’s Corporate Committee has today (Tues 30 January 2024) used new powers to introduce a 100% council tax premium on second homes.
From 1 April 2024, a 100% Council Tax premium will be added to the Council Tax bills of properties classed as second homes in Moray.
Council Tax legislation states that a property is considered a second home if it’s furnished for occupation and is occupied for at least 25 days a year.
Moray Council has not awarded a council tax discount on second home since 1 April 2018.
There are approximately 740 properties classed as second home in Moray, the equivalent of 1.57% of properties.
It’s anticipated that the levy will bring in almost £1m to Moray Council.
The 14 properties in Moray classed as tied accommodation and 14 properties classed as purpose-built holiday homes will not be subject to the additional charge.
Chair of Moray Council’s Corporate Committee, Cllr Bridget Mustard, said the charge makes use of new powers for local authorities:
“This new legislation has two potential outcomes that will benefit Moray, the increase in council tax we can collect assists with the provision of services.
“But there may also be the potential to see more houses come back on the market and increase the housing options within our communities.”