Second Homes


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

The Levelling Up and Regeneration Act allows local authorities to charge a premium on second homes.

Cornwall Council has agreed to charge an additional 100% Council Tax premium on second homes from 1 April 2025. 

We will provide more information about this premium when the government provides us with further guidance. This will include information about second homes that may be exempt from the premium.

Job related accommodation

You may be able to get a discount if your 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 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.

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