A report  by Dr Seimon Brooks, Associate Professor at Swansea University's School of Management.  Following Academi Hywel Teifi's Swansea University grant from the Coleg Cymraeg Cenedlaethol, Dr Simon Brooks was commissioned to produce a report on taxation policies and planning for second homes in Wales and Cornwall. However, due to the growing interest in the hot topic, the researcher was asked by the Welsh Government to extend the research and scrutinize some broader issues relating to second homes as well as to make policy recommendations.