A wealthy laird has refused to give up a tiny section of his estate to allow villagers in a small rural community to bury their dead.

Landowner Christopher Moran told local councillors he was not prepared to part with a one-third of an acre site on his sprawling estate, even if they offered him #1m.

The land is needed to extend the graveyard at Cabrach, on Speyside, which has only a few lairs left.

But Mr Moran, a millionaire and high-profile socialite, has refused to sell it and said the extension would mean he would be able to see the cemetery from his nearby mansion, Cabrach House.

Now outraged Moray councillors are to lodge a petition at Elgin Sheriff Court in a bid to have the plot, beside Cabrach Parish Church, designated as a burial ground.

Councillor William Jappy said that, when he asked Mr Moran why he did not want to sell the land, the businessman replied that he did not want to see a graveyard from his house.

''He told us that the piece of ground we are interested in is not for sale under any circumstances and he will not part with it at any price,'' said Mr Jappy.

''He said that he would not accept any offer for the plot, even a million pounds.''

Mr Moran has owned the 46,000-acre Cabrach and Glenfiddich estates, near Dufftown, for 20 years.

A report submitted to Moray Council's technical and leisure services this week stated that Mr Moran did not want the existing churchyard extended because it would be between his house, Cabrach Lodge, and Deveron House, which he also owns.

Mr Moran, said the report, wanted to landscape the area between the two houses.

A planning restriction preventing graveyards being built within 100 yards of homes was abolished during recent local government reorganisation.

The 48-year-old landowner has his own successful London-based private insurance brokers and investment business.

Mr Moran hit the headlines in the early 1980s when he was sacked from Lloyds of London after an inquiry found he had taken extra profit commission.

The investigation also determined that he had exposed a Lloyds syndicate to unnecessary financial risk.

The Cabrach Cemetery has been in the tiny rural community for over 200 years and only a handful of lairs remain unused.

Mr Jappy said: ''Mr Moran suggested other sites, but we decided these would be unsuitable for two reasons.

''The first was that, if the extension was to be created in another area, we would end up with a completely separate cemetery.

''The second reason for rejecting the alternative sites was that, following an inspection, our technical officials deemed it unacceptable because of problems with water tables and access.

''We feel the cemetery must be naturally extended. The Cabrach is a close-knit community and people living there love the area. They want to be buried beside their relatives when they die and, if another cemetery was to be built in the vicinity, then that would not be possible.

''We are not looking to create a huge extension. The Cabrach is a remote area and does not have a large population. It is not as though people are having to be buried every day or week.

''I believe the chances are that the extension would last the community for another 200 years.''

Local councillor for Cabrach, Ms Anna Scott, said Cabrach House was surrounded by trees and she doubted if Mr Moran would be able to see the cemetery from his top windows.

''If Mr Moran says he would be able to see the extension then surely he can already see the existing cemetery.

''It is not as though the churchyard is ramshackle or dilapidated. It is very well looked after and there are always flowers on graves, even some which are very old.

''There is a lot of support in the area for the cemetery to be extended and people want to be buried beside their relatives and loved ones. This is a very sensitive issue.

''We have decided as a council to have the plot designated as a burial ground. The sheriff will decide one way or the other,'' she said.

A date for a hearing at Elgin Sheriff Court will be announced when Moray Council officially lodges its petition. It is believed Mr Moran will contest any court action.