Date lodged: 24 October 2016
To ask the Scottish Government whether it considers that properties used exclusively for short-term letting via platforms, such as AirBnB, should be treated as residential properties or as businesses.
Answered by: Kevin Stewart 2 November 2016
It is for owners of properties used for short-term lettings to ensure that they comply with all legislation that applies to their letting.
This includes considering whether they are operating a business for tax purposes as defined by HM Revenue and Customs.