Moray Council Tax 2026/27
Band D council tax in Moray is £1,731.14 for 2026/27, up 10% (£157.38) on last year. That is £77.70 above the Scotland average of £1,653.44 — the 27th lowest of 32 councils. Most homes here are in Band A (25%), so the average bill per home is about £1,643.
Updated 2026-10-03 · Scottish council · Official Scotland government statistics
Moray council tax bands 2026/27
| Band | Property value (1991) | Annual | 10 instalments | 12 instalments | Living alone (−25%) | Homes |
|---|---|---|---|---|---|---|
| A | Up to £27,000 | £1,154.09 | £115.41 | £96.17 | £865.57 | 11,189 |
| B | £27,001 to £35,000 | £1,346.44 | £134.64 | £112.20 | £1,009.83 | 10,202 |
| C | £35,001 to £45,000 | £1,538.79 | £153.88 | £128.23 | £1,154.09 | 7,030 |
| D | £45,001 to £58,000 | £1,731.14 | £173.11 | £144.26 | £1,298.36 | 6,594 |
| E | £58,001 to £80,000 | £2,274.53 | £227.45 | £189.54 | £1,705.89 | 6,706 |
| F | £80,001 to £106,000 | £2,813.10 | £281.31 | £234.43 | £2,109.83 | 2,578 |
| G | £106,001 to £212,000 | £3,390.15 | £339.01 | £282.51 | £2,542.61 | 724 |
| H | More than £212,000 | £4,241.29 | £424.13 | £353.44 | £3,180.97 | 51 |
- Moray
- Scotland average
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Moray council tax history
Band D in Moray has risen from £1,135.00 in 2016/17 to £1,731.14 in 2026/27 — 53% in 10 years. Over the last five years it rose 30.9%, the 5th biggest increase of 32 councils in Scotland.
- Moray Band D
| Year | Band D | Change | Band A |
|---|---|---|---|
| 2026/27 | £1,731.14 | +10.0% | £1,154.09 |
| 2025/26 | £1,573.76 | +10.0% | £1,049.17 |
| 2024/25 | £1,430.69 | +0.0% | £953.79 |
| 2023/24 | £1,430.69 | +5.0% | £953.79 |
| 2022/23 | £1,362.56 | +3.0% | £908.37 |
| 2021/22 | £1,322.87 | +0.0% | £881.91 |
| 2020/21 | £1,322.87 | +4.8% | £881.91 |
| 2019/20 | £1,261.80 | +4.8% | £841.20 |
| 2018/19 | £1,204.12 | +3.0% | £802.75 |
| 2017/18 | £1,169.05 | +3.0% | £779.37 |
| 2016/17 | £1,135.00 | – | £756.67 |
Homes by council tax band in Moray
Moray has 45,074 homes on the valuation list (chargeable dwellings, September 2025). 47% are in Bands A or B. The most common band is A, which costs £1,154.09 a year (£115.41 a month over 10 instalments).
Moray compared with Scotland
Moray is the 27th cheapest of 32 councils in Scotland, where the average Band D across councils is £1,661.92 (£69.22 less than here). Cheapest: South Lanarkshire (£1,468.47); most expensive: Midlothian (£1,816.16).
| Council | Band D 2026/27 | Change |
|---|---|---|
| Falkirk | £1,715.09 | +8.8% |
| East Ayrshire | £1,717.28 | +6.9% |
| Dundee City | £1,729.69 | +7.7% |
| Moray | £1,731.14 | +10% |
| Aberdeen City | £1,747.54 | +6.8% |
| East Dunbartonshire | £1,751.67 | +9.5% |
| Stirling | £1,752.87 | +8.8% |
Discounts and reductions
- Living alone: 25% off — a Band A bill in Moray drops from £1,154.09 to £865.57.
- Council Tax Reduction: Moray runs its own scheme for people on low incomes or benefits under the national Scottish rules.
- Disregards and exemptions: full-time students, student halls, some carers and people with a severe mental impairment are not counted; all-student homes pay nothing.
- Disabled Band Reduction: if your home has been adapted for a disabled person you may be billed one band lower.
Moray's 10% rise compares with a Scotland average of about 7.1%. Scottish councils set their own rates, and water and sewerage charges are added on top.
Moray's 10% rise, set on 25 February 2026
Moray Council set its 2026/27 council tax at its meeting on 25 February 2026: a 10% rise, taking Band D from £1,573.76 to £1,731.14. Together with the 10.0% rise in 2025/26, Band D is £300.45 higher than in the 2024/25 freeze year. A quarter of Moray homes (11,189) are in Band A, which now costs £1,154.09 in council tax before Scottish Water charges.
Bands are set by the Grampian Assessor, funded by the Grampian Valuation Joint Board that Moray shares with Aberdeen City and Aberdeenshire. The Assessor runs a separate Moray division, and that is where a band appeal goes.
The empty homes levy and how to get relief
Moray charged an extra 50% on homes empty for over 12 months from April 2014, raised to 100% (double council tax) from April 2015. Second homes have had a 100% premium since 1 April 2024, agreed by the Corporate Committee on 30 January 2024. A Band B second home pays £2,692.88 a year in council tax. Neither the levy nor the premium applies to water and waste water charges.
Instead of the levy, owners can get one of these reliefs, most of which were introduced or revised from 1 April 2024:
- New owner or tenant: up to 12 months at a 10% discount instead of the levy.
- Building warrant or planning application submitted within 24 months: 50% discount until the application is decided, for up to 12 months.
- Repairs or renovation under a plan agreed with the council, within 42 months: 50% discount for up to 18 months, possibly extended by 12 months.
- Buying an empty home and renovating it: up to 12 months at a 10% discount.
- Actively marketed for sale or for rent: up to 24 months at a 10% discount.
Monthly, fortnightly, quarterly or six-monthly
Monthly payments can be taken on the 1st, 5th, 15th or 25th over 10 months (April to January) or 12 months (April to March). You can also pay fortnightly on alternate Thursdays, quarterly (30 May, 30 August, 30 November and 28 February) or six-monthly (30 May and 30 November). Payments due on a weekend or bank holiday are taken the next banking day. Company accounts and joint-signature bank accounts need a paper direct debit form.
Frequently asked questions
How much is Band D council tax in Moray?
£1,731.14 a year in 2026/27, or £173.11 a month over 10 instalments. Water and sewerage charges from Scottish Water are billed on top.
What council tax band are most homes in Moray?
Band A: 11,189 of 45,074 homes (25%). A Band A bill is £1,154.09 in 2026/27.
How much has Moray council tax gone up?
10% this year, from £1,573.76 to £1,731.14 at Band D. Since 2016/17 it has risen 53%.
How do I find my council tax band?
Search your address on the Scottish Assessors website (saa.gov.uk). You can appeal within six months of moving in.
Can I pay Moray council tax quarterly?
Yes, by direct debit on 30 May, 30 August, 30 November and 28 February. Six-monthly (30 May and 30 November) and fortnightly options are also available.
Does Moray charge double council tax on second homes?
Yes. A 100% premium has applied since 1 April 2024. Long-term empty homes have paid an extra 100% since April 2015.
Can I avoid the empty homes levy in Moray while renovating?
If you are renovating under a plan agreed with the council, you can get a 50% discount for up to 18 months instead, with possible extension. A new buyer renovating a home gets a 10% discount for up to 12 months.
Sources
Figures are taken from official government publications and were last reviewed on 2026-10-03.
- Scottish Government: Council Tax by band 2026-27 (XLSX)
- Scottish Government: Council Tax by band 2025-26 (XLSX), used for Scotland % change
- VOA / GOV.UK: Understand how Council Tax bands are assessed
- GOV.UK: Council Tax – who has to pay (single person discount)
- legislation.gov.uk: Council Tax (Substitution of Proportion) (Scotland) Order 2016
- Scottish Government: Number of chargeable dwellings, September 2025 (CTAXBASE 2025)
- Moray Council – Council Tax levy (long-term empty)
- Moray Council – Council Tax premium (second homes)
- Moray Council – Council Tax charge 2026-27
- Moray Council – Direct Debit payment
- Grampian Assessor and ERO
- Moray Council – Grampian Assessor contact details