Council Tax Long-Term Empty Homes Premium
December 9, 2025 Cabinet (Cabinet collective) Approved View on council websiteThis summary is generated by AI from the council’s published record and supporting documents. Check the full council record and source link before relying on it.
Summary
...to recommend to Full Council to approve increasing the Long-Term Empty Homes Premium to the maximum permissible levels from April 1, 2026, charging 100% for homes empty 1-5 years, 200% for 5-10 years, and 300% for 10+ years, with only compulsory exceptions.
Full council record
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.
Related Meeting
Cabinet - Tuesday 9 December 2025 10.00 am on December 9, 2025
Supporting Documents
Details
| Outcome | Recommendations Approved |
| Decision date | 9 Dec 2025 |
| Subject to call-in | Yes |