Cornwall Council’s Cabinet resolved to recommend to the Council a 100% Council Tax premium on second homes.

In principle, the additional Council Tax premiums will be applied from 1 April 2024, or as soon as possible thereafter, subject to the required legislation being in place. This would be:

·  100% premium for properties which have been empty and unfurnished for a period of between 1 (previously 2) and 5 years;

·  100% premium for second homes.