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Council tax

Discounts and exemptions

A full council tax bill assumes that there are at least two adults over 18 living in the property. However, depending on your circumstances, you may qualify for a discount, or an exemption may apply to your property.

Application forms and evidence

If you think you qualify for a discount or exemption, download the relevant application form below, and return it to your local Wiltshire Council office with the evidence required.

If you are receiving a discount or exemption on your council tax, and your circumstances change, you must tell us immediatelyContact the council tax team.

Council tax exemptions

Some properties are exempt from council tax altogether. Your property may be exempt for only a short period, for example, six months, or indefinitely. Find the list of exemptions here:

Council tax exemptions

Properties undergoing alteration or major repair are not eligible for a council tax discount or exemption.

Empty Homes and Premium

There is no discount given to empty homes. This includes homes between lets, second homes or homes that require repairs. 

Once a property has been empty and unused for two years or more on it will be subject to a 50% Empty Homes Premium. This means that owners of an empty homes will have to pay 150% of the council tax charge, once this period has been reached. A change in ownership at any stage, does not trigger a new two year period. 

There are a two exceptions where the Empty Homes Premium will not be applied: 

  • an empty property that is the sole or main residence of a member of the armed forces who is absent from the property as a result of their service
  • an unoccupied annexe in a property that is being used as part of the main dwelling in the property

Army and service personnel

We are unable to grant a discount at a property if one of the occupiers is away in the armed forces. This is because the house would still be classed as their main residence for taxation purposes. This applies to all those in the armed forces throughout the country and is in accordance with the government guidelines.

However, all armed forces personnel deployed on operations overseas, who normally pay council tax, benefit from a tax-free payment on the cost of council tax paid directly by the Ministry of Defence (gov.uk) (opens new window).

If you think you may qualify for any kind of discount and need help with your application, please get in touch: Contact the council tax team.

Fair processing statement

We will keep and use your personal information in line with the requirements of the Data Protection Act 1998.

This authority is under a duty to protect the public funds that it administers and, to this end, may use the information you have provided to the authority for the prevention and detection of fraud. It may also share this information with other bodies administering or in receipt of public funds, such as HM Revenues and Customs.

The council participates in data matching exercises internally and through the National Fraud Initiative (gov.uk) (opens new window).

Data matching involves comparing computer records held by one body against other computer records held by the same or another body to see how far they match. This is usually personal information used to:

  • prevent or detect benefit fraud or any other crime
  • support national fraud initiatives
  • protect public funds

Find out more about the National Fraud Initiative (gov.uk) (opens new window).

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