Long Term Empty Properties and Second Home consultation

This consultation asks for your views on proposed changes to Moray Council’s policy on the Additional Council Tax Charge on long-term empty properties and the Premium on second homes. These changes aim to help increase the number of properties used as full-time homes, while ensuring the policy is applied legally, consistently, fairly and transparently.

There is some additional information before the sets of questions within the survey below. You may be asked similar questions about long-term empty properties and second homes. Please note the additional information below around the basis for why we are carrying out this consultation:

1.1 The Housing (Scotland) Act 2025 and the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2026 give councils more flexibility in setting additional Council Tax charges for long-term empty properties and second homes. From 1 April 2026, councils can set a charge above the previous maximum of 100%.

1.2 This consultation seeks views on how Moray Council should use these new powers and what reliefs it should offer, if any. The aim is to encourage more properties to be brought back into full-time use as homes and to help increase housing availability across Moray, while ensuring individual circumstances are considered fairly where legislation and local policy allow.

1.3 We would like your views on whether the proposed changes are clear, fair, proportionate and practical to administer. We also welcome comments on any equality impacts, unintended consequences, evidence requirements or alternative approaches that should be considered before the policy is finalised.

1.4 You are also invited to suggest any additional reliefs from the Additional Council Tax Charge or the Second Home Premium that Moray Council should consider.

1.5 This consultation considers how the Additional Council Tax Charge and Second Home Premium could change from the current 100% rate. It does not consider reducing these charges below their current level.

Consultation principles

• When considering responses, the Council will be guided by the principles of fairness, consistency, evidence, transparency, and legality. Any decision to apply, delay, or not apply an Additional Council Tax Charge or a Second Home Premium must be within the Council's legal powers, support the aims of the policy, and be based on clear evidence.
• Where the Council uses its discretion, it will record the reasons for its decision. Where appropriate, decisions may be for a limited period, and the taxpayer will be told what evidence was considered and whether there is a process to review the decision. This helps ensure that the policy is fair, transparent, and able to stand up to scrutiny.
• The Council recognises that higher Council Tax charges may affect people differently depending on their personal circumstances. We welcome views on whether any individuals, groups, or circumstances could be unfairly or unintentionally affected by the proposed changes to the policy.