Second Homes

These are furnished properties that you own for your personal use but are not your main residence.

In May 2022, the Government published the Levelling Up and Regeneration Bill. The Bill included proposals to allow the introduction of a new discretionary council tax premium on second homes of up to 100%.

Find out more about Levelling Up & Regeneration Bill

Cornwall Council has agreed, subject to the legislation being passed, for an additional council tax premium for second home owners from April 2024. 

We will provide further information about this premium and how it will be applied, when the legislation is passed.

Job related accommodation

You may be able to get a discount if your second home is left empty because you are required by your employer to move elsewhere for job related reasons.

Money off council tax for job related accommodation

Property being used as a holiday let

Holiday lets and self-catering accommodation are valued for business rates if it is both:

  • Available to let for short periods for at least 140 days in total over the current and previous tax years
  • Actually let for at least 70 days in the last 12 months

Find out if your holiday let should be valued for business rates

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