Holiday letting in Cornwall

Cornwall's pull needs little explanation: surf beaches around Newquay and Bude, the art and light of St Ives, the harbours of Padstow, Fowey and Mousehole, the Lizard and Land's End. Guests come for a week in summer and increasingly for short breaks in spring and autumn. Everything from fishermen's cottages to modern coastal houses sells, but sea views, parking and walking access to a beach command the strongest interest.

The local debate, and what is actually in force

The county has one of the highest concentrations of holiday homes in England, and Cornwall Council says openly that large concentrations of short lets can harm community sustainability. Yet it has no short-let scheme of its own. Its guidance, last updated in April 2026, explains that it is waiting for the government to finalise the national register and a possible new planning use class. On the register, ministers have since said it should be fully operational by March 2027. Until then, the usual planning test applies case by case.

A separate layer matters when buying. Several Cornish neighbourhood plans, St Ives being the best-known example upheld in court, require newly built homes to be occupied as a principal residence. A new-build under such a condition cannot legally become a holiday let.

Council tax and business rates

Cornwall Council has charged a 100% premium on second homes since 1 April 2025. Some properties are excepted, notably those restricted by planning to seasonal use. A home run as a commercial holiday let can be rated as a business if it is available for 140 nights and actually let for 70 in the same 12 months. Letting profits are now taxed as normal property income, the furnished holiday lettings regime having ended in April 2025.

Our Cornwall advice

• Check the title and planning conditions of any new-build before you buy.
• Keep careful records of availability and bookings to protect your business rates status.
• Work on the shoulder seasons; summer alone is crowded and competitive.
• Line up reliable local cleaning and maintenance before your first booking.

Tell us about your Cornish property. We study every request and tell you honestly whether and how we can help.

Gardens, trails and the Saturday traffic problem

Cornwall's attractions reach far beyond its beaches. The Eden Project near St Austell, the Minack open-air theatre carved into the cliff at Porthcurno, and St Michael's Mount off Marazion each draw visitors in their own right. Falmouth combines a university, the National Maritime Museum Cornwall and a busy sailing week in August. Truro, the county's only city, brings business travellers and cathedral visitors.

Several trails and events create specific demand:

• The Camel Trail between Padstow, Wadebridge and Bodmin suits families on bikes; a secure shed is a real selling point nearby.
• The South West Coast Path brings walkers who stay one or two nights at a time, often in spring and autumn.
• Boardmasters near Newquay in August and the Royal Cornwall Show at Wadebridge in June fill beds for their duration.
• The Scillonian sails from Penzance to the Isles of Scilly, and many passengers need a night before or after the crossing.

Access has improved for longer stays: the overnight sleeper train links Penzance with London, and Cornwall Airport Newquay serves several domestic routes.

A problem owners can actually solve: the A30 is heavily congested on summer Saturdays, when most holiday lets change guests. Offering a Friday or Sunday changeover spreads cleaners, reduces late arrivals and can appeal to guests who want to avoid the jams.