Decision

Council Tax Long-Term Empty Homes Premium

Decision Maker: Cabinet

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: Yes

Date of Decision: December 9, 2025

Purpose:

Content: Resolved:   Cabinet is asked to recommend to Full Council to approve:   With effect from 1 April 2026, Wiltshire Council will increase its Long-Term Empty Homes Premium to the maximum permissible, within the whole of the Wiltshire Council area, in accordance with the powers granted under the Local Government Finance Act 1992, as amended by the Levelling-up and Regeneration Act 2023. This will replace our 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 1 to 5 years • 200% premium where a property is Empty for 5 to 10 years • 300% premium: where a property is Empty for 10+ years   Reasons for Decision:   In accordance with the government’s policy intent, the rationale behind the proposed extension of the Long-Term Empty Homes Premium to the maximum levels permitted by legislation is to help tackle housing shortages by encouraging property owners to bring homes back into use and to increase local authority revenue. It is difficult to accurately estimate how much extra revenue this measure will bring in for Wiltshire Council, as its introduction will inevitably trigger changes to how people hold and declare property. However, it is estimated that such changes in charges will raise £0.750m per year additional council tax revenue.  

Supporting Documents

Council Tax - Empty Properties.pdf

Related Meeting

Cabinet - Tuesday 9 December 2025 10.00 am on December 9, 2025