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Moray Council uses new powers to introduce 100 per cent council tax premium on second homes


By Ewan Malcolm

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MORAY Council has today used new powers to introduce a 100 per cent council tax premium on all second homes in the region.

It’s anticipated that the levy will bring in almost £1m to Moray Council.
It’s anticipated that the levy will bring in almost £1m to Moray Council.

From April, properties classed as second homes will be liable for a levy of 100 per cent on council tax.

There are currently 740 properties classed as second homes in Moray and the council anticipate that the levy on these homes will bring in almost £1m.

A property is considered a second home if it is furnished for occupation and is occupied for at least 25 days a year.

Councillor Bridget Mustard (Conservative, Heldon and Laich), Chair of Moray Council's Corporate Committee, said: "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.”

The council has also confirmed that 14 properties in Moray classed as tied accommodation as well as 14 properties classed as purpose-built holiday homes will not be subject to the additional charge.


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