Decision Maker: Cabinet

Outcome: Recommendations Approved

Is Key Decision?: Yes

Is Callable In?: Yes

Date of Decision: December 9, 2025

Purpose: To receive a report regarding Council Tax

Content: Resolved:   Cabinet recommends Full Council approves:   With effect from 1 April 2027, introduce a 100% council tax premium on second homes 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, allowing for only the compulsory exceptions as set out in legislation and statutory guidance.   Reason for Decision:   In accordance with the government’s policy intent the rationale behind introducing a Second Homes Council Tax Premium is to help tackle housing shortages by reducing the incentive to hold properties as occasional-use homes 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, estimates are that this premium it will raise £1.5m per year or more in additional council tax revenue.