Second homes are furnished properties that you own or rent but are not used as your main home.
The Levelling Up and Regeneration Act allows local authorities to charge a premium on second homes.
Read more about the Levelling Up and Regeneration Act
Cornwall Council has agreed to charge an additional 100% Council Tax premium on second homes from 1 April 2025.
See minutes of the meeting from January 17 2023
Exceptions to the Premium
The premium does not apply to:
- Annexes used as part of the main home
- Job related accommodation
- Seasonal homes where year round, permanent occupation is prohibited, specified for use as holiday accommodation, or have a planning condition preventing occupancy for more than 28 days continuously
- Occupied caravan pitches and boat moorings
A 12-month exception applies to:
- Properties that are actively marketed for sale
- Properties that are actively marketed for let (as a sole/main residence)
- Unoccupied and furnished properties where probate has recently been granted
For more details on the exceptions, please refer to our policy.
Council Tax Empty Homes & Second Homes Premiums Policy 2025If you believe an exception applies to your property, please complete our short second homes form.
Complete the second homes formNotifying changes
If your property is no longer being used as a second home, please inform us by completing our short online form. You will need your account reference number, which can be found on your latest Council Tax bill or the recent review letter sent to second home owners.
Complete the second homes form
How self-catering properties are assessed for Business Rates
Self-catering properties are assessed for Business Rates if:
- in the last 12 months the property has been available to let commercially for short periods of at least 140 nights; and
- the property will be available to let commercially for short periods of at least 140 nights in the next 12 months; and
- in the last 12 months the property has actually been let commercially as self-catering accommodation for short periods of 70 nights or more
The Valuation Office Agency (VOA) is responsible for maintaining the Council Tax and Business Rates lists. We use these lists to determine whether a property is eligible for Council Tax or Business Rates.
The government determines the criteria for whether a self-catering property is eligible for Business Rates. The VOA makes its decisions based on this policy.
There are other policies that may affect how much you pay - for example, if the property is a second home, you may pay a 100% premium on top of the standard amount.
There are several ways the VOA maintains self-catering properties on the Council Tax and Business Rates lists:
- responding to information proactively provided by customers - for example, when they know they have met the letting criteria for business rates
- three-yearly requests for information, to inform a revaluation of all business rates properties
There is more information about the eligibility criteria for remaining in the Business Rates list and how to tell the VOA if your property has met the criteria on GOV.UK
Appeals
If you disagree with the decision to charge a second home premium, you will need to submit an appeal and provide any relevant supporting evidence to us as soon as possible.
Find out how to make an appeal
For further assistance, please submit a contact form.