Wiltshire Council Puts Forward Council Tax Changes for Empty and Second Properties

Wiltshire Council is seeking to introduce changes to its council tax arrangements, which would see a 100% premium charged for second homes and an increase to the maximum the premium charged for long-term empty homes.

Wiltshire Council has discretionary powers to charge an additional council tax premium of up to 100% on dwellings occupied periodically. These are commonly referred to as “second homes”, which are defined as dwellings which are substantially furnished and have no resident (i.e. are not a person’s sole or main home). 

Councils can decide whether to charge the premium and at what rate, up to the statutory maximum. 

At its Cabinet meeting on 9 December, Wiltshire Council has agreed to recommend to Full Council that from 1 April 2027 it will apply a 100% council tax premium on all eligible residential properties that are substantially furnished but not anyone’s sole or main residence. This premium will apply across the entire Wiltshire Council geographical area, with only compulsory exceptions as set out in subsequent legislation and statutory guidance.  

Wiltshire has approximately 1,300 such second homes registered at the beginning of October 2025.

There will be additional administration work for the council as a result of these changes, and the potential for people challenging the classification of their property, and an estimated £1.5m additional income for the council is estimated to be generated by these additional charges.  

At the same meeting, Wiltshire Council’s Cabinet was also asked to consider council tax changes to its empty home arrangements.  

Cabinet also agreed to recommend to Full Council to approve, with effect from 1 April 2026, to increase its Long-Term Empty Homes Premium to the maximum permissible, within the whole of the Wiltshire Council area.   

This will help tackle housing shortages by encouraging property owners to bring homes back into use and help increase the council's revenue. It is difficult to accurately estimate how much extra revenue this measure will bring in for the council, as its introduction will likely trigger changes to how people hold and declare property. However, it is estimated that such changes in charges could raise around £750k per year in additional council tax revenue for the council. 

This would replace the council’s current premium with the following charges, allowing for only the compulsory exceptions as set out in legislation and statutory guidance:

• 100% premium where a property is empty for up to five years 
• 200% premium where a property is empty for five to 10 years  
• 300% premium: where a property is empty for 10+ years 

The Second Homes and Empty Homes Premium would be administered through the existing council tax billing system. All affected properties would receive an annual council tax bill detailing the total amount owed.  

Cllr Gavin Grant, Cabinet Member for Finance, said: “We believe these council tax proposals are the right approach to take in being fair and proportionate as well as delivering extra much needed revenue to the council to help sustain important and much needed services.  

“We also want to encourage empty properties back into use to reduce housing shortages and provide new homes for those that need them. These changes align us with national best practice. Given the growing financial pressures on this council, we must be proactive and think creatively in both how we manage our resources to deliver services efficiency and provide value for money for our council tax payers.

"We also need to make best use of the options available to us to generate extra revenue in a fair manner. I believe these proposals do this and will be commending them to all my fellow Councillors. Should this be approved by Full Council, revenue raised from these proposals will be reinvested to benefit our communities and residents.”