Cornwall

Holiday lets in Cornwall, where a second home now pays double council tax

If you manage or clean holiday lets in Cornwall, you work in a county where 10,740 of just under 289,000 homes are classed as second homes. Since 1 April 2025 Cornwall Council has charged them an extra 100% council tax, and by March 2026 that premium had brought in more than £24.7 million. Upbridge's AI operations assistant, Cleo, works over WhatsApp with vacation rental operators and cleaning companies and organizes the cleanings and the inventory for each place.

Council tax, business rates and the rest

We found no licence scheme or night limit for holiday lets in Cornwall. What sets it apart is how it taxes homes that nobody lives in all year. We read every source on this page on 23 October 2026.

TopicWhat it saysStatusSinceSource
England-wide rules The business rates test (140 nights available and 70 let), the end of the furnished holiday lettings tax regime and the fire guide apply in Cornwall as everywhere in England. The national register should follow in March 2027. All of it is covered on our England page. In force Varies England
Second homes premium Cornwall Council charges an additional 100% council tax on second homes, meaning furnished homes that you own or rent but don't use as your main home. In force 1 April 2025 Cornwall Council
Who is left out of it The premium doesn't apply to annexes used as part of the main home, job-related accommodation, or seasonal homes whose planning rules forbid living there all year. A home actively marketed for sale, or to let as someone's main home, gets 12 months before it applies. In force 1 April 2025 Cornwall Council
Holiday lets on business rates The council's page says a self-catering property is assessed for business rates by the Valuation Office, under the government's criteria, and not by the council. In force Set nationally Cornwall Council
Planning for holiday lets In April 2025 Cornish MPs led by Ben Maguire were pushing what they call the "Airbnb Bill", which would make owners get planning permission to turn a second home into a holiday let. We found no sign that it has become law. Bill, not law April 2025 The Telegraph

This is not legal or tax advice, and Upbridge does not file anything for you: no registrations and no tax returns.

What the premium and the season do to your year

The council expects the premium to raise about £28.1 million in 2026/27, according to a Freedom of Information answer reported by The Post in May 2026. The Telegraph wrote in April 2025 that owners who let a home for 70 nights a year can qualify for business rates, often cheaper than council tax, and that Cornish MPs want that loophole closed.

Some owners are selling. LandSale told Property Investor Today in August 2026 that higher council tax seems to have pushed more holiday let owners to put their homes on the market, although sales in Cornwall grew only 3.7% from 2024 to 2025, against 4.4% across England. If you manage cottages for other people, that's a client who may leave at the end of a season, and a good reason to keep each owner's records easy to hand over.

The season itself is short and crowded. A report for Visit Cornwall counted 19.3 million day and staying trips in 2019 and named overcrowding in July and August as a problem. Families who find those weeks too expensive tend to come at the Whit half-term or in October, and the same report expected more trips in September and October. For a cleaning team, that means the summer peak still sets the year, while the half-term weeks and the autumn bring more changeovers than they used to.

Newquay is the county's airport. Its summer 2025 schedule served 20 destinations, with Gatwick and Stansted all year round and three Skybus flights a day to the Isles of Scilly, so some of your guests will land at Newquay rather than drive the whole way down.

How Upbridge helps a Cornish operator

Council tax, business rates and the 70 nights are between you, the owner and an accountant. Our part is the changeover: each checkout on your calendar, whether it comes from Guesty, Hostaway, Lodgify, Uplisting or iCal, becomes a cleaning with a photo checklist per room, and every stay leaves a dated record of who cleaned and when.

Before July, inventory per property shows what's running low in each cottage, because it's deducted after every stay. For a guest driving down narrow lanes after dark, we build the guest guide with the directions, where to park and how to get in, and they open it on their phone.

If you run a cleaning company in Cornwall

Cottages here can be a long drive apart, so the order of the day matters as much as the number of cleanings. The account for cleaning companies shows every owner's checkouts on one calendar, so you can group them by village before the season starts, and each client stays yours.

Questions about holiday lets in Cornwall

Does Cornwall charge double council tax on second homes?

Yes. Since 1 April 2025 Cornwall Council has added a 100% premium to the council tax on second homes, so the owner pays twice the standard amount. Its page was last updated on 2 April 2026.

Do holiday lets in Cornwall pay the second homes premium?

It depends on the business rates test. The Telegraph reported in April 2025 that a home let for 70 nights a year can qualify for business rates, and the paper called that route a loophole. A holiday let that stays on council tax and is nobody's main home is a second home under the council's definition.

How much has Cornwall's second homes premium raised?

£24,725,682.05 by 7 March 2026, according to Freedom of Information figures reported by The Post, with about £28.1 million expected in 2026/27.

David Lindholm
Developer · co-founder of Upbridge

He wrote and checked this page. Every source is public and linked above.

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