17 March 2014

The reduction in council tax that second homes (and some other properties) can enjoy has been contentious in Cornwall and elsewhere for a long time. Up to April 2004 second homes paid 50 percent of normal council tax, that is got a 50 percent discount on the amount normally payable for the property. After that date councils could if they wished reduce the discount to 10 percent, that is second homes could be charged between 50 percent and 90 percent of the normal amount. 90 percent became the going tax in Cornwall.

Now there is another change. From this April councils may if they wish remove all discount from second home council tax, that is second homes can be required to pay the full 100 percent of the amount of council tax. If they wish council can still give second homes a discount of up to 50 percent. I am certain Cornwall Council will go for no discount.

The details are here ( scroll to the pdf file at the foot: Council tax: discount on second homes and long term empty properties 17 March 2014)