Exemption from the payment of Council Tax is available for certain classes of unoccupied and occupied properties. If you qualify for exemption, you may have no Council Tax to pay. A brief description of the individual classes of exemption is provided below.
Exemptions for
If you want to apply for an exemptions, please contact Moray Council's Customer Contact Team or visit your local Revenues Area Office.
If we receive an application for exemption from you, we may ask you to provide evidence to prove you meet the exemption's qualifying conditions. If you cannot meet these conditions, we will not be able to award you exemption. We may also need to arrange for a member of the Revenues Section's Visiting Team to come to your property to verify your application for exemption. If the Visiting Officer's report states your property does not meet the qualifying conditions, we will not be able to award you exemption.
You should continue to pay your existing Council Tax bill while we assess whether you are entitled to an exemption.
Once a successful application for an exemption has been processed, we will issue you with an amended Council Tax bill. It will show the amount of your exemption award and the new amount of Council Tax you will pay. In some cases, following an award of exemption, you may have nothing to pay. If you pay by direct debit, we will amend the amount of the instalment we deduct from your bank account and if you no longer have anything to pay, we will no longer collect instalments for your bank account.
Apart from those exemptions which are only available for a limited period, an exemption award will remain effective until your circumstances change - you do not need to re-apply each year. You should tell us immediately if there is ever any change in your circumstances which may affect your entitlement to it. We will write to you each year to review your entitlement to exemption.