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November 22, 2024
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Second homes tax raid to backfire and cost Treasury £172m


John Webber of the company said: “The incentive to flip properties into the business rates list will be even higher as council taxes rise. Some councils are talking about rises of up to 300pc.

“If Cornwall Council believes ‘tripling’ council tax on second homes is the answer to deterring second homeowners and solving the local housing crisis, they are living in cuckoo land.

“The problem is not second homeowners, it is politicians failing to understand the issues and not having the courage to do something about it. Threatening homeowners with punitive council tax rises is not going to solve the issue long term either.”

The enhanced powers allow councils to charge double on properties left empty for a year. Previously doubled tax only applied on properties left empty for two years.

The move has already been criticised for catching out unintended targets such as bereaved families who inherit property, while councils have been inflexible in allowing exemptions to the premium for those actively trying to sell their home.

Under current rules, homeowners who make their properties available for rent as holiday lets for 140 days a year and let them as self-catering accommodation for at least 70 nights can claim they are a small business.

Homeowners willing to let out their properties for just 10 weeks a year therefore do not have to pay council tax. Instead, homeowners will pay small business rates, on which they can claim 100pc tax relief if their property has a rateable value of less than £12,000. Properties with a relatable value under £15,000 are also entitled to some relief.

The previous government attempted to tighten regulation on the number of properties “flipping” from the council tax to the business rates system to avoid paying tax. A source from the housing department said the new government would set out its position on the policy in due course.

Before 2023, homeowners simply had to declare an intention to let a property to holidaymakers to qualify for business rates relief. Homeowners must now provide evidence that their property is available to rent for 140 days a year, such as a brochure or website.



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