Cornwall Council looks set to agree to charge second homeowners double council tax which could bring in an extra £ 27 million to fund local services. Local councils are set to be able to make changes to council tax from April 2024 including charging extra for second homes.

Under the changes, the council is also set to introduce a 100 percent premium on empty homes which have been left empty for between one and five years. The council can currently do this but only on homes that have been empty for two years or more.

It also currently charges a 200 percent premium on homes left empty for more than five years and 300 percent for those empty for more than 10 years. The extra charges are designed to encourage homeowners to bring properties back into use and not leave them empty.

Legislation that will allow councils to charge second homeowners extra council tax is currently going through Parliament. It is expected to obtain Royal assent in 2023 so that it can become law in 2024.

Cornwall has one of the highest levels of second homes in the country and the extra council tax could generate millions of pounds which could be used to fund vital council services. There are currently more than 13,000-second homes in Cornwall.

A report on the extra council tax charges is set to go to the council's customer and support services overview and scrutiny committee when it meets next Tuesday (Dec 6).

The report states: "Second home ownership within Cornwall is significant and is recognised to have a negative impact in terms of the supply of homes available to meet local housing needs. The Council Tax Base (CTB) return that was submitted to Government in October 2022 showed that Cornwall Council has 13,292 properties classed as second homes on the Council Tax system."

It adds: "Initial, high-level analysis, shows that the application of a 100% premium on second homes within Cornwall could generate around £27m in additional council tax revenue, excluding allowance for non-collection."

However, whilst the change would allow second home owners who pay council tax to be charged more it will not close a loophole that allows people to register their second homes as holiday lets to avoid paying council tax and then claim business rates relief which means they avoid paying any charges at all.

Currently, homes that are available for let for 20 weeks a year are allowed to be classed as businesses. However, from April 2023, owners will also have to provide evidence that properties have actually been let for periods totalling at least 70 days a year.

It is hoped that this could ensure that second homes which are registered as businesses are actually being used for business purposes.

The overview and scrutiny committee will meet at 10 am on Tuesday (Dec 6) to discuss the issue.