Agricultural - this applies to properties standing on agricultural lands and were last occupied by an agricultural worker. It is effective
for an unlimited period.
Charitable Properties - this applies to properties owned by a charity and were last used to advance the objectives of the charity. It is effective
for a maximum period of six-months.
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Deceased (No Grant of Confirmation) - this applies to properties which are part of a deceased person's estate. It is effective until
the Grant of Confirmation is made.
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Deceased (Grant of Confirmation) - this applies to properties which remain the responsibility of an estate's executor once a Grant
of Confirmation has been made. It is effective for a maximum period of six-months.
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New Minister - this applies to vacant manses awaiting a new minister. It is effective until the property is occupied by a new minister.
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Patient in Hospital/Home - this applies to properties left vacant by a person who is now a long-term resident in a hospital or in a home. It is effective
for an unlimited period.
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Prisoner - this applies to properties left vacant by someone imprisoned for an offence, other than the non-payment of a fine. It is
effective for the period of the prisoner's sentence.
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Occupancy Prohibited by Law - this applies to properties which cannot be occupied due to a statutory order placed on them by the Moray Council. It is
effective for the period of the Order.
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Reconstruction - this applies to properties which cannot be occupied because of structural work or reconstruction work being carried out
on them. It is effective while these works are being performed, up to a maximum period of twelve-months from the date the
property was last occupied
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Repossessed - this applies to properties repossessed by the mortgage-lender. It is effective for an unlimited period.
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Vacant for Care Purposes - this applies to properties which are vacant because the occupant has moved elsewhere to give - or to receive - care. It
is effective for an unlimited period.
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Vacant and Unfurnished - this applies to properties which are vacant and unfurnished. It is effective for a maximum period of six-months from the
date the property was last occupied
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Contact DetailsThese are only outline descriptions of these exemptions. In each case, there are statutory qualifying criteria to be met before
we can say if you are entitled to exemption. These qualifying conditions are detailed in Council Tax legislation and we have
no discretion in applying them. If you would like more information on the qualifying conditions for any of these exemptions,
or you would like to apply for any of them, 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.
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A Successful Application
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.
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