Council Tax Changes in Cornwall

What Second Home Owners Need to Know

From April 2025, second homes in Cornwall that are not being commercially let will be subject to double council tax. Unsurprisingly, some owners are considering selling their properties — but there is an alternative.

If your property qualifies as a holiday let, you may be eligible for Business Rates instead of council tax, and in some cases, rate relief that significantly reduces your costs. Holiday letting allows you to keep your property, earn income, and avoid the additional tax burden — all while retaining a high degree of control over how and when it's used.

To qualify for Business Rates, your property must:

• Be available to let commercially for at least 140 nights per year,
• Be actually let for at least 70 nights,
• And continue to be available for letting in the year ahead.

Once these conditions are met, you can request a change in your property's classification from council tax to Business Rates via the Valuation Office Agency.

At Cornish Cottages Ltd, we’re already helping property owners navigate this transition. As an independent, family-owned agency based in Cornwall, we offer flexible letting terms and personal support throughout the process. Whether you want to let year-round or just a few select weeks, we can tailor an approach to suit you.

If you're unsure what the changes mean for you, or whether holiday letting could work for your property, we’re here to help — without pressure.

Get in touch for free, friendly advice:

📞 01326 240 333

✉ Enquiries@CornishCottages.co.uk

🔗 Read more from Cornwall Council: Council Tax for Second Homes

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