The Finance and Procurement Select Committee of Wiltshire Council met on 11 February 2026 to discuss proposed amendments to the 2026/27 budget. Key decisions included the reinstatement of community transport grants, the potential introduction of council tax premiums on second homes and empty homes, and amendments regarding the St Stephen's Multi-Storey Car Park in Trowbridge. The committee also reviewed the proposed closure of two Household Recycling Centres.

Wiltshire Council's Budget 2026/27: Amendments

The committee considered several proposed amendments to Wiltshire Council's draft budget for 2026/27.

Household Recycling Centres

A significant discussion revolved around the proposed closure of the Lower Compton and Purton Household Recycling Centres (HRCs). Initially, a saving of £0.493 million in 2026/27 and £0.249 million in 2027/28 was presented. However, an amendment was proposed to remove this saving, meaning the two HRCs would remain open. This change would create a revenue pressure of £0.493 million in 2026/27 and £0.742 million in 2027/28. The funding for this would come from Extended Producer Responsibility (EPR) funding, which is a one-off source. For 2028/29, the budget allocated for the Northern HRC would be used to offset the costs of retaining the Purton and Lower Compton sites. The S.151 Officer noted that there was a risk that the anticipated additional EPR funding might not be received, which would necessitate the use of existing reserves.

Community Transport Grants

The committee reviewed an amendment to remove a proposed saving of £0.115 million by reinstating community transport grants. This would result in a revenue pressure of £0.115 million in 2026/27, to be funded by one-off Section 106 funding for passenger transport enhancements. From 2027/28 onwards, permanent savings from Adult Services budgets would be used to fund this, through the redirection of community transport grants to support healthcare journeys and reduce costs in those service budgets. The S.151 Officer highlighted that while this ensured the budget remained balanced, there was a risk associated with the delivery of savings from Adult Services in future years.

St Stephen's Multi-Storey Car Park

An amendment was proposed by Councillor Stewart Palmén to remove a £5.1 million capital scheme for St Stephen's Place, Trowbridge, and replace it with a £2.5 million capital budget allocation for the freehold transfer of St Stephen's Multi-Storey Car Park. This proposal would result in estimated capital financing savings of £0.123 million in 2027/28 and £0.350 million in 2028/29, totalling £0.423 million across the Medium-Term Financial Strategy (MTFS). This amendment was similar to a proposal rejected by Full Council on 7 January 2026. The S.151 Officer confirmed that this amendment would result in savings in future years, reducing the budget gap and offering additional financial and risk transfer benefits.

Council Tax Premium: Second Homes

Councillor Nick Baker proposed introducing a 100% council tax premium on second homes. This measure is estimated to generate an additional £1.5 million in council tax income annually from the 2027/28 financial year. The earliest this premium could be introduced is 1 April 2027, as councils must make a formal determination at least one year in advance. The S.151 Officer noted that while this would not create a budget pressure, there was a risk that the estimated income might be overstated due to potential challenges and reclassifications of properties. The proposal aims to tackle housing shortages by reducing the incentive to hold properties as occasional-use homes and increase local authority revenue.

Council Tax Premium: Empty Homes

Councillor Nick Baker also proposed charging a 100% premium on properties that have been empty for one year, an increase from the current policy of charging after two years. This is estimated to generate an additional £0.705 million in council tax income annually. The S.151 Officer stated that this would not create a budget pressure, but acknowledged a risk that the income estimate could be overstated. The proposal aims to encourage owners to bring empty properties back into use and address housing shortages.

The committee was asked to consider these proposed amendments and inform Full Council of any comments.