Empty homes premium in Cornwall
Cornwall charged an empty homes premium at October 2025 on 1,821 long-term empty homes. Premium rates recorded by MHCLG:
| Empty for | Premium |
|---|---|
| 1–2 years | 100% |
| 2–5 years | 100% |
| 5–10 years | 200% |
| 10 years + | 300% |
Holiday lets on business rates in Cornwall
The 2026 business rates list has 12,588 self-catering holiday lets in Cornwall, with a median rateable value of £3,900; 98% have a rateable value of £12,000 or less. A holiday let pays business rates instead of council tax if it was available to let for at least 140 nights and actually let for at least 70 nights in the last 12 months.
Exceptions you can apply for
The premium should not apply if the home falls in a national exception class, for example: an annexe (Class F), actively marketed for sale or let (Classes G and H, up to 12 months), recently granted probate (Class I, up to 12 months), a job-related home (Class J), or a seasonal home that planning rules stop being used as a main home (Class L). Apply to Cornwall Council with evidence. All exception classes and rules.
If the property is let to a tenant as their main home, it is not a second home. For landlord duties in Cornwall, see licensing in Cornwall and the landlord database (your region: South West, register by 14 November 2027).