Council tax

Register for an account

View and pay your bills, request e-billing, set-up and amend a direct debit and notify us of changes. You can also request to make payments over 12 months, rather than the previous 10 months. To manage everything regarding your council tax, sign-up to manage your account online.

To set-up your account you will need your council tax reference, which can be found on your bill, or a bank statement (if you pay by direct debit).

Register to manage your council tax online (opens new window)

Payment portal website (civicaepay.co.uk)

This service is available 24 hours a day, allowing you to pay your council tax online when it is convenient for you (and without having to register an account with us). Have your bill to-hand, as you will need to quote your account reference number, and confirm the amount you need to pay. Make sure you allow three days for your payment to reach us.

Pay via civicaepay.co.uk (opens new window)

Tell your bank the amount you want to pay, your account reference number, and the council's bank account details, which are:

Bank: HSBC
Sort code: 40-44-33
Account number: 51460021

The council offers direct debit payment dates of the 1st and 15th each month. This is the most effective way to pay.

You can change to this method of payment if you have an account. Alternatively, you can download the  council tax direct debit form (OpenDocument text format) [36KB] (opens new window) , or call us on 0300 456 0109.

If you do not have an account, read about the benefits and sign-up here: Login and manage your council tax online.

Call our automated payment line 24 hours a day, 7 days a week, on 0300 456 0119. Have your bill to-hand, as you will need to quote your account reference number and confirm the amount you need to pay.

You can pay, free of charge, by cash or cheque at any post office, using your existing payment card or the barcode on the front of your bill. Please allow seven days for your payment to reach the council. Cheque payments should be made payable to 'Post Office Ltd' and presented with your payment card or bill.

Find your nearest Post Office (opens new window)

Cheques must be made payable to 'Wiltshire Council'. Please send your payment to:

Collections - Council Tax
PO Box 4385
Trowbridge
BA14 4DS

Please write your name, account reference number, and the address to which the payment relates on the reverse of the cheque.

It is important to inform the council tax team when you move house. Please also remember to notify any other department that you may deal with, especially if you currently have a bus pass or a blue badge.

If you move within Wiltshire, the council tax band for your new property may be different and we will need to adjust your bill. If you have moved out of Wiltshire, we will close your account and send the final bill to your new address.

If you still live in the same property, but someone else aged 18 or over has left, this may have an effect on your bill. Please let us know about any change in circumstances as quickly as possible, to ensure you are paying the correct rate for your household - contact the council tax team.

When someone has died, please contact the council tax team as soon as possible so that we can adjust the council tax bill.

The council offers a Tell Us Once service, which enables you to tell multiple government agencies about a death at the same time. Tell Us Once is now an optional part of the death registration and you will be offered the service when you book to see the Registrar. If you take up Tell Us Once, you will not need to contact the council tax or benefits services; this will be done for you.

If you decide not to take up Tell Us Once and choose to contact us direct yourself, we will need to know:

• date of death
• details of any remaining occupiers
• executor's/solicitor's name and address

If rented:

• tenancy end date
• owner or agent's name and address
• details about whether the property was a furnished or unfurnished let
• if unfurnished, the date the furniture was removed

If owned:

• details about whether the property is still furnished, or if unfurnished, when the furniture was removed
• the intentions for the property i.e. to sell, or to let etc
• are there any joint owners? If so, we will need their names and contact details
• notification of when probate was granted
• date property transferred ownership and names of new owners

We appreciate that you may not have all these immediately available. However, it is important that we know a death has occurred, and will need a copy of the death certificate when it becomes available. Please contact the council tax team.

• band A - up to £40,000
• band B - £40,001 to £52,000
• band C - £52,001 to £68,000
• band D - £68,001 to £88,000
• band E - £88,001 to £120,000
• band F - £120,001 to £160,000
• band G - £160,001 to £320,000
• band H - £320,001 and above

Find the council tax band for your property (opens new window)  - you will need the full address, including postcode.

As the billing authority, we are responsible for collecting council tax on behalf of the Office of the Police and Crime Commissioner for Wiltshire & Swindon, Dorset & Wiltshire Fire and Rescue Authority, and the town and parish councils.

The following table details how the council tax payable for each council tax band is calculated.

The average parish/town council tax charge is shown in this table - the actual charge will vary depending on where you live.

Wiltshire Council council tax charges by parish

Details of individual parish/town councils, their band D council tax charge and total precept

Central government requires all councils with adult social care responsibilities to publish the text below on their council tax information webpage. 

"The Secretary of State made an offer to adult social care authorities. ("Adult social care authorities" are local authorities which have functions under Part 1 of the Care Act 2014, namely county councils in England, district councils for an area in England for which there is no county council, London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly).

The offer was the option of an adult social care authority being able to charge an additional "precept" on its council tax without holding a referendum, to assist the authority in meeting expenditure on adult social care.

If the Secretary of State chooses to review this offer in respect of a particular financial year, this is subject to the approval of the House of Commons.

About the levy

In 2015 English councils were given the power to increase council tax to pay for social care services for adults. These are services which help people with physical or learning disabilities or mental health needs carry out their daily routines.

The government announced that a further 2% can be raised during 2024 to 2025. The precept must be spent on Adult Social Care.

The levy will be used to meet growing demand and ease the pressure on social care budgets. You are unable to opt out paying this levy, or any other council tax service that you do not use or require.

How the levy affects your bill

Councils must show how this precept affects you in your council tax bill. They should show what part of the overall bill is for the precept, and what part of the increase is for the precept.  

Wiltshire Council has chosen to add the 2% precept to the Council Tax for 2024 to 2025. What this does NOT mean is that the part of the Council Tax bill going towards adult social care has increased by 2% compared to last year. It is not the precept that has gone up by 2% for social care, but the overall bill. This is a little misleading, but it is the way that central government suggest that it should be calculated and shown.

For example the 2% increase is not just on top of the social care levy for last year (£225.88 at band D), but on top of the whole Wiltshire Council charge for last year £1,494.02 + £225.88 = £1,719.90 x 2% = £34.40. Therefore £225.88 + £34.40 = £260.28, really a 15.2% increase.

How we ensure the levy is spent on adult social care

As part of the process of setting our budget, the Chief Finance Officer is required to confirm, in writing to the government, that we will use the adult social care levy, and that the budget for adult social care has increased from what it otherwise would have been by at least the amount raised from this levy.

If you think your council tax band is wrong, you can appeal by contacting the Valuation Office Agency (VOA) (opens new window), which is responsible for making sure your home is in the right band.

Council Tax West
Valuation Office Agency
Overline House
Central Station
Blechynden Terrace
Southampton
SO15 1GW

03000 501501

Contact the VOA (GOV.UK) (opens new window)

You must continue to pay your council tax while any appeal is in progress.

This is funded as shown below:

Residents pay for their Fire & Rescue Service as part of their council tax bill, and the fire precept element of the bill for a Band A to H property in 2024 to 2025 is as follows: 

The Authority's capital programme for 2024 to 2025 totals £14 million. This includes planned spending of £8 million on maintaining our fire stations and other buildings, as well as developing new training facilities in Devizes and Weymouth, £3.6 million on replacement vehicles and associated equipment, and £2.4 million on new or replacement ICT equipment, information systems and a new mobilising system.

Email enquiries@dwfire.org.uk (opens new window) or visit Dorset & Wiltshire Fire and Rescue (opens new window) for further information. 

The budget requirement for 2024 to 2025 will be spent across services as follows:

If you are the only adult living in the property, you may qualify for a 25% single person discount on your council tax. You will not be considered as the only adult living in the property where another person is working away from home.

You can apply for a single person discount if:

• you are 18 or over and have always lived in this property alone
• you are 18 or over and the only other people living in the property are under 18
• you shared the property with someone else but they have now permanently moved out and you are the only person 18 or over left in the property

Where there is more than one person over 18 living in the property, it may still be possible to claim a discount, depending on the circumstances. Please see additional council tax discounts below.

Required evidence: you can apply for this discount via your account (if you do not have an account, read about the benefits of having one, and sign-up via Login and manage your council tax online). Alternatively you can use the application form: 

Single person discount application form (OpenDocument text format) [753KB] (opens new window)

A student is a person who is:

1. a foreign language assistant registered with the Central Bureau for Educational Visits and Exchanges; or
2. undertaking a full-time course of education and is enrolled at a prescribed educational establishment on a course of at least one year; study, tuition or work experience is an average of 21 hours each week; or
3. undertaking a qualifying course of education and is aged under 20 years and is not:

• on a full-time course of education
• undertaking the course as a result of employment
• an apprentice or youth training trainee
• primarily taught through correspondence

The course must:

• last for more than 3 calendar months
• average more than 12 hours per week
• be mainly carried out between the hours of 8.00am and 5.30pm     

Required evidence: a student certificate from the college or university, and the completed application form:

Students application form (OpenDocument text format) [665KB] (opens new window)

An apprentice is a person who is:

• learning a trade, profession, vocation etc.
• undertaking a training programme that is accredited by the National Council for Vocational qualifications or the Scottish equivalent
• not being paid more than £195 a week. 

Required evidence: certificate or letter from employer confirming apprenticeship status, and the completed application form.

A student nurse is a person who is:

• attending a college of nursing and midwifery; or
• a college of health
• attending a course that, if successfully completed, will lead to first registration on the Register maintained under section 10 or the Nurses, Midwives and Health Visitors Act 1979

Required evidence: student certificate, and the completed application form.

A youth trainee is a person who is:

• under the age of 25 years, and undertaking training under arrangements that constitute an approved training scheme as defined in section 28 (6) I or the Social Security contributions and Benefits Act 1992.

Required evidence: certificate or letter from the training provider, and the completed application form.

Apprentices, student nurses or youth trainees application form (OpenDocument text format) [664KB] (opens new window)

A discount can be given when there is a disabled person living at the property, and one of the following is a feature of the home:

• a room other than a bathroom, kitchen, or lavatory is used predominantly by the disabled person
• a second bathroom or kitchen
• extra space in the home to allow a wheelchair to be used indoors
• the room or the wheelchair must also be of major importance to the disabled person's wellbeing, due to the extent of their disability

Required evidence: in order to qualify for this discount a member of staff  may need to visit the property.

Please submit the completed application form (applications will only be backdated to the beginning of the current financial year):

Disabled persons application form (OpenDocument text format) [105KB] (opens new window)

The severely mentally impaired discount may apply for a person who:

• has a severe impairment of intelligence and social functioning which appears to be permanent
• has a medical certificate from a registered medical practitioner.

And is entitled to one of the following benefits:

• Incapacity Benefit
• Attendance Allowance
• ESA
• Severe Disablement Allowance
• the highest or middle rate care component of Disability Living Allowance or the standard or enhanced rate of Personal Independence Payments Daily Living component
• an increase in the rate of disablement pension for constant attendance
• a disability element of working tax credit
• an unemployability supplement
• Constant Attendance Allowance payable under the industrial injuries or war pensions schemes
• an unemployability allowance under the industrial injuries or war pensions schemes
• Income Support, which includes a disability premium because of incapacity for work
• Universal Credit (including an amount due to limited capability for work or limited capability for work and work-related activity)

Required evidence: a letter or certificate of severe mental impairment from the person's doctor, along with proof of the qualifying benefit, and the completed application form:

Severely mentally impaired peoples application form (OpenDocument text format) [681KB] (opens new window)

Under council tax legislation a person is considered to be a carer if they are:

1. providing care to a person entitled to one of the following qualifying benefits:
   • any rate of Attendance Allowance
   • the middle or highest rate of the care component of Disability Living Allowance
   • any rate of the daily living activity component of Personal Independence Payment
2. resident in the same property as the person they are providing care for
3. providing care for at least 35 hours per week on average
4. not the partner of the person being cared for, or the parent, if the child is under the age of 18

You do not have to be in receipt of a carer's allowance to claim a discount.

Required evidence: to apply for this discount, please provide:

• evidence of receipt of entitlement to benefits
• proof of address, for example a bank statement with your name and address
• the application form:

Carer's application form (OpenDocument text format) [108KB] (opens new window)

A residential care home must be registered under:

• The Residential Homes Act 1984 or
• The National Assistance Act 1948 or
• The National Health Service Act 1977 or
• Be residential accommodation provided and run by the Abbeyfield Society or a body affiliated to the society.

A nursing home is:

• an establishment which is a nursing home within the meaning of the Registered Homes Act 1984 or
• an establishment which is a mental nursing home within the meaning of that Act

Hospitals:

• during temporary stays in hospital you do not qualify for a discount in your council tax
• during long-term stays in hospital you may qualify for a discount in your council tax

If someone has a short stay in hospital it has no effect on council tax liability or the amount of tax that must be paid. If the person has been, or is likely to be, in a hospital for so long that s/he can no longer be considered to be solely or even mainly resident in her/his home, then s/he should be ignored for the purpose of a discount. A dwelling left empty by someone who is solely or mainly resident in hospital is exempt from the council tax.

Most hospitals are subject to non-domestic rates, but some types of long-stay hospitals can be considered dwellings for council tax purposes. Persons who are solely or mainly resident in such a hospital are disregarded for the purposes of a discount. In this context, and for the purpose of exemptions, a 'hospital' means:

• an NHS hospital including any NHS trust hospital; and
• a military, air force or naval unit or establishment in which medical or surgical treatment is provided

Required evidence: a letter from the institution showing admission date, and the completed application form:

Persons in care, nursing homes and hospitals application form (OpenDocument text format) [754KB] (opens new window)

A discount applies if a person is:

• held in a prison, a hospital or any other place by a British court
• held under the deportation provisions of the Immigration Act 1971
• held under the Mental Health Act 1983
• imprisoned, detained or in custody for more than 48 hours under the Armed Forces Act 2006

A person who is in police custody before their first court appearance, or who is detained for non-payment of council tax or non-payment of a fine, is not treated as detained for the purpose of a discount. A prisoner on temporary release is treated as being detained.

Required evidence: completed application form:

Persons in detention application form (OpenDocument text format) [752KB] (opens new window)

A person is a member of a religious community if:

• the principal occupation of the community consists of prayer, contemplation, education, the relief of suffering, or any combination of these; and
• s/he has no income or capital of her/his own and is dependent on the community to provide for her/his material needs

Required evidence: completed application form:

Members of religious communities application form (OpenDocument text format) [104KB] (opens new window)

A person who has a relevant association with a visiting force will not be taken into account when assessing the number of adults living in a property. A visiting force is anybody, contingent or detachment of the forces of a country to which the Visiting Forces Act 1952 applies.

A 'relevant association' is:

• being a member of that visiting force or a member of a civilian component of that force, or
• being a person, not a citizen of the United Kingdom or ordinarily resident in the United Kingdom, but being a dependant of a member of that visiting force or of a civilian component of that force.

The countries listed in the Visiting Forces and International Headquarters (Application of Law) Order 1965 are:

• Australia
• Belgium
• Canada
• Denmark
• France
• Gambia
• Germany
• Ghana
• Greece
• India
• Italy
• Jamaica
• Kenya
• Luxembourg
• Malawi
• Malaysia
• Malta
• New Zealand
• Nigeria
• Norway
• Pakistan
• Portugal
• Sierra Leone
• Sri Lanka
• Tanzania
• The Netherlands
• Cyprus
• Trinidad and Tobago
• Turkey
• Uganda
• USA
• Zambia

In the case of U.S. civilian employees only, please provide a copy of your U.S. passport showing both CES stamps, together with a current U.S. civilian D.O.D. ID card verifying current D.O.D. employment.

Required evidence: completed application form:

Members of visiting defence forces application form (OpenDocument text format) [108KB] (opens new window)

If you are required to live elsewhere due to an employment contract you may be eligible for a discount.

If you live in, and pay Council Tax for a property which your employer requires you to occupy, and you are liable for Council Tax on a second furnished property, you may qualify for a discount of 50%.

Who qualifies for this discount

The job related second home discount will apply to either:

• the job related dwelling if it is the second home of you or your spouse/ civil partner i.e. not their main residence, or
• to another dwelling if the job related dwelling is your main residence or your spouse/ civil partner and you have another dwelling that is therefore a second home

One of the properties must fall into Class A, B or C shown below:

A. the property is provided to you, or to your spouse/civil partner, because of your employment and it is necessary for proper performance of duties (as stated in your employment contract) i.e. tied accommodation

B. the property is occupied as a residence from which you, or your spouse/civil partner, perform the duties of a Minister of any religious denomination

C. you are in the armed forces and have your main residence in the UK in Ministry of Defence accommodation which is exempt from Council Tax under Class O

This discount is not applicable:

• if you have a second property in the locality of your place of work but you do not perform the duties of your employment from that address. There must be a direct link between your work and the property, such as caretaker, landlord of pub, schoolmaster
• unless both your addresses are in England, Wales or Scotland
• if you are not the liable person for council tax at both properties (unless the property is provided by the ministry of defence or for a minister of religion to perform his duties)
• if you are a director or a partner in the company providing the accommodation (unless you are a full time working director/partner or the company is non-profit making or charitable)

How to apply

Email the council tax team at counciltax@wiltshire.gov.uk (opens new window) with the requested evidence.

Required evidence: a copy of the relevant parts of any employment contract or agreement that confirms the provision of the property to you or your spouse/civil partner and the requirement to occupy it. Supply a copy of your Council Tax bill for your main residence. You may send us photocopies or email us scanned copies to counciltax@wiltshire.gov.uk (opens new window).  

We cannot assess your claim for this discount unless the above evidence has been provided.

There are many ways you can pay your council tax - online, by post, or direct debit, to name a few. The full list, with links and guidance, is here: Paying your council tax.

You can register with us to manage all aspects of your council tax, find out more: Login and manage your council tax online.

Council tax is calculated by 'banding' your property. Find out what band your property is in, how that's decided, and how much you will pay: Council tax bands and charges.

Find out what your council tax pays for: Council tax spending.

The Government has recognised the need to make additional funding available to adult social care, and announced that councils can raise the levy by a total of 2% in 2023 to 2024. Wiltshire Council takes its responsibility for social care extremely seriously, and protecting those most vulnerable is a top priority. Further information about the levy can be found here: Council tax bands and charges.

Letting us know about any changes is important, find out what you need to tell us, and how: Reporting any changes.

If you are struggling to pay your council tax there may be ways we can help. Find out more, here: Get help with your council tax.

For a list of discounts and exemptions, and to check if you qualify, go to our page: Discounts and exemptions.

If you think your property is in the wrong banding, or there's a mistake on your bill, find out how you can appeal: Appealing your council tax.

You should always contact us before missing a payment, we may be able to help. Unpaid bills will result in the council taking action to recover the funds, details of our processes can be found here: Failing to pay your council tax.

See details on the business rates page How business rates are calculated.

Wiltshire Council is the data controller for the personal information you provide in order to establish your liability for council tax, non-domestic rates or any sundry or miscellaneous income due to the council.

For the purposes of Revenue Administration at Wiltshire Council, Wiltshire Council is the data  controller.  Initial contact may be made by phone on 0300 456 0109, in person or, in writing at County Hall, Bythesea Road, Trowbridge, BA14 8JN or via e-mail to counciltax@wiltshire.gov.uk (opens new window).

Our DPO may be contacted as above or via e-mail at InformationGovernance@wiltshire.gov.uk (opens new window).

In order to collect council tax, non-domestic rates and sundry debts Wiltshire Council Revenues and Benefits Service holds information about you in its capacity as data controller for the proper handling of matters relating to the administration and collection of income due.  This includes the need to process your data to contact you and calculate and issue accurate bills.  The council will process your personal information for the following purposes:

• to create and maintain accounts and records
• administering the billing and collection of taxes and other revenue including benefits, discounts, exemptions and grants
• data matching under local and national fraud initiatives
• carrying out surveys
• promoting the services we provide

The legal basis for our use of your personal data is to ensure compliance with a legal obligation to which the Council is subject, in the case of council tax and non-domestic rates, this includes the gathering and maintenance of information in order to comply with the Local Government Finance Acts of 1988 and 1992 and Miscellaneous Income provisions and any subsequent legislation supporting those Acts 

All employees and subsidiaries who may have access to your personal data are obliged to respect the confidentiality of your personal data.

Where necessary and lawful, or when required by legal obligation, we may share information within the council, but we will not share your data with any other third party except where required to carry out duties and functions as a local authority and are required or permitted by law to do so.

We may share your information with:

• debt collection and tracing agencies
• local and central government
• ombudsman and regulatory authorities
• courts and tribunals
• police forces
• housing associations and landlords
• customs and excise
• courts, prisons
• legal representatives, defence solicitors
• law enforcement and prosecuting authorities
• service providers
• survey and research organisations

Wiltshire Council will process your personal data for the above purposes for no longer than necessary. Retention periods have been determined for different categories of information. The information processed for the above purposes will be kept for six years from the date of the last recording about you.

Your rights are set out in the current Data Protection legislation and include:

• the right to access your personal information, to request rectification or erasure of certain personal information and to object to processing in certain circumstances.
• the right to withdraw any consent you may have given to process your personal information.
• the right to complain to the Information Commissioner (opens new window) if you feel we are processing your personal information unlawfully.
• the right to restrict processing activity in certain circumstances.
• the right to object to certain types of processing activity

The information you are giving us is not a statutory or contractual requirement; or a requirement necessary to enter into a contract.  You are however obliged to provide information to ensure the accuracy of any bill the council may issue.  In our role of tax collection the council is exempt therefore from some of the Articles set out in Section 8 above where it would prejudice the actions of the council and prevent the assessment or collection of tax if necessary information was not provided.

Wiltshire Council does not use automated decision-making in respect to your personal information. We will provide you with an explanation of the decision-making criteria and significance or likely consequences of such data processing.