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%.

Cornwall Council has agreed, subject to the legislation being passed, for an additional council tax premium for second home owners from April 2025. 

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

The rules have changed for properties being used as a holiday let

From 1 April 2023, holiday lets and self-catering accommodation 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

All new self-catering accommodation will initially need to be charged council tax for at least 140 days.  Self-catering accommodation 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 by completing a Self-catering holiday homes form of return.