The consultation follows recent changes in Scottish Government legislation which give councils greater flexibility to set the level of these charges locally.

The council is asking for views on how any potential increases to the current 100% Additional Council Tax Charge for long-term empty properties and the 100% Second Home Premium should be implemented. People are also being asked about potential reliefs that could be made available in certain circumstances.  

The consultation is part of a wider review approved by the council to explore how the powers could be used to support housing objectives, including increasing the number of homes available for permanent occupation and helping to sustain local communities. Any future changes will be considered by councillors in January 2027 following analysis of consultation responses and further assessment.  

At present, 613 long-term empty properties and 632 second homes in Moray are subject to the charges, generating around £2 million in additional council tax revenue annually. The council’s review is focused on understanding whether changes to the charges could help bring more properties into residential use while ensuring any reliefs or exemptions are appropriate and fair.  

Council leader, Cllr Kathleen Robertson, said: “Access to affordable housing remains one of the biggest challenges facing many people and families in Moray. We want to hear directly from residents, property owners and communities about how these powers should be used and whether changes could help bring more homes back into use. 

“No decisions have been made at this stage. This consultation is an opportunity for people to share their views on a range of options, including potential reliefs and exemptions, so that councillors can make informed decisions based on local evidence and feedback.” 

The survey is open until 14 December 2026.