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:
- Property being actively marketed for sale or let
- Unoccupied and furnished properties where probate has recently been granted
For more details on the exceptions, please refer to our policy.
If you believe an exception applies to your property, please complete our short online form.
Notifying 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.
Property being used as a holiday let
Holiday lets are valued 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
Holiday lets will initially need to be charged Council Tax for at least 140 days. The property can only be assessed for Business Rates once all of the above criteria are met.
The Valuation Office Agency will decide whether your holiday let should be listed for Business Rates or Council Tax. This decision is not made by Cornwall Council.
If you meet the above criteria you can ask the Valuation Office Agency to move your holiday let from Council Tax to Business Rates.
Go to the Valuation Office Agency website
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.
For further assistance, please contact us.