RESIDENTS could soon see major changes to how second homes and long-term empty properties are taxed with proposals that would introduce the maximum possible council tax premiums on both.

Wiltshire Council says it wants to use its discretionary powers to charge a 100% premium on second homes – properties that are substantially furnished but not anyone’s main residence – and to increase charges on long-term empty homes.

The plans were discussed at the council’s cabinet meeting on Tuesday (December 9) and will now be recommended to full council for approval.

If agreed, the 100% second home premium would come into effect from April, 1 2027 and apply across the whole county, apart from cases where national legislation requires exemptions.

Around 1,300 properties in Wiltshire currently fall into the second home category.

The council estimates the new premium could generate an additional £1.5 million a year, though it expects extra administrative work and possible challenges to property classifications.

Cabinet has also backed proposals to increase the long-term empty homes premium from April 1, 2026. The updated charges would be set at the maximum allowed by law:

• 100% premium for homes empty up to five years
• 200% premium for those empty between five and ten years
• 300% premium for properties empty for more than ten years

The council says the move would help bring unused homes back into the market and ease local housing pressures.

While income is difficult to predict – as some owners may act quickly to avoid higher bills – the council estimates the changes could raise around £750,000 annually.

Cabinet member for finance Cllr Gavin Grant said the proposals were “fair and proportionate”.

He added: “We also want to encourage empty properties back into use to reduce housing shortages and provide new homes for those that need them… Should this be approved by Full Council, revenue raised from these proposals will be reinvested to benefit our communities and residents.”

Full reports from the cabinet meeting are available on the council’s Democratic Services website.