Holiday let rules in Cornwall
Cornwall has one of the highest numbers of holiday lets in England, and the council and fire service are paying close attention. Here is what applies to Cornish holiday lets now.
Checked against official sources on 26 Sept 2026. This is general information, not legal advice.
What's specific to Cornwall
Second homes premium: double council tax
Cornwall Council charges a 100% premium on second homes from 1 April 2025, so a furnished home that isn't anyone's main residence pays double council tax. A holiday let that qualifies for business rates (the 140/70 rule) isn't on council tax, so the premium doesn't apply to it. Lets that don't meet the test stay on council tax and can be charged it.
Principal residence policies for new homes
Some areas, most famously St Ives, have neighbourhood plan policies that restrict new-build homes to principal residences, so they can't be sold as second homes or holiday lets. These apply to new homes, not to existing properties or holiday lets already running.
Planning for short-term lets
Cornwall Council says it is waiting for the national register and any new planning rules before taking further action on short-term lets. For now, whether a change needs planning permission is decided case by case.
Fire safety is enforced
Cornwall Fire and Rescue Service enforces fire safety law in holiday lets. In April 2025 a St Ives holiday let business was ordered to pay more than £33,000 in fines and costs for fire safety breaches. A written fire risk assessment, working alarms and clear escape routes are the basics.
Read the guideCornwall Council news: St Ives holiday let fined
What applies across England
The national short-term let register
A national register for short-term lets in England is on the way. It isn't in force yet; the government said in September 2026 it will be fully operational by March 2027. Hosts are expected to register each property and show a registration number on their listings. Fees and the exact details haven't been published.
Business rates or council tax: the 140/70 rule
Your holiday let is assessed for business rates instead of council tax only if it was available to let for at least 140 nights in the last 12 months, was actually let for at least 70 of them, and will be available for 140 nights in the next 12 months. The Valuation Office Agency decides, not the council.
Read the guideGOV.UK: business rates for self-catering properties
Furnished holiday lettings tax rules have gone
The special furnished holiday lettings (FHL) tax regime ended in April 2025. Holiday let income is now taxed like other property income, so mortgage interest relief is restricted to the basic rate and FHL capital gains reliefs no longer apply. Speak to your accountant about what this means for you.
Fire safety applies to every holiday let
Paying guest accommodation falls under the Regulatory Reform (Fire Safety) Order 2005. Every host needs a written fire risk assessment, suitable alarms and clear escape routes, and must give guests fire safety information. Fire services can and do prosecute.
Read the guideGOV.UK: making small paying guest accommodation safe from fire
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