Cornwall Council Tax for Second Homes

Local news has been reporting for some time about the possibility of Cornwall Council charging second homes with additional council tax levies - it seems this is now set to be introduced from April 2025.

Source: https://www.cornwall.gov.uk/council-news/council-budgets-and-economy/cabinet-approves-draft-budget-focused-on-addressing-financial-challenges-while-delivering-for-residents/

This policy is primarily targeting second home owners who do not let their properties i.e. they use it personally but infrequently throughout the year and otherwise it remains empty.

For holiday lets which are being rented out throughout the year, you will likely qualify for business rates instead of council tax. The criteria is set out on the council's webpage which is linked below. If you are currently paying council tax then we advise that you check whether or not you qualify for business rates and then contact the Valuation Office Agency to initiate the change. Most properties will also qualify for rate relief and be 'zero rated'.

Full and further details can be viewed on the page linked below:

https://www.cornwall.gov.uk/council-tax/second-homes

If your holiday let is already on business rates then you do not need to take any action.

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