1. 'Delivering for today, investing for tomorrow: the Government's programme for Scotland 2018-2019', September 2018 (page 97) https://beta.gov.scot/publications/delivering-today-investing-tomorrow-governments-programme-scotland-2018-19/
2. 'Scottish expert advisory panel on the collaborative economy: report', January 2018 https://www.gov.scot/publications/scottish-expert-advisory-panel-collaborative-economy-report/
3. 'Collaborative economy report response: June 2018' https://www.gov.scot/publications/scottish-government-response-scottish-expert-advisory-panel-collaborative-economy-report/
5. Airbnb also provided the Scottish Government with significant amounts of information and data on its operations in Scotland prior to the Scottish Expert Advisory Panel on the Collaborative Economy publishing its report.
7. Based on an Airbnb report, an active Airbnb listing is defined as "a listing that appears on the website during a search. Active listings do not necessarily have availability on a particular date or at all.".
8. AirDNA is a market-based platform that tracks information on Airbnb listings by using publicly available data from the Airbnb website.
9. Inside Airbnb is an independent, non-commercial (open source) provider of data to explore how Airbnb is really used around the world.
10. Information retrieved from the following Airbnb reports: https://2sqy5r1jf93u30kwzc1smfqt-wpengine.netdna-ssl.com/wp-content/uploads/2017/03/ScotlandOverview_v4.pdf and https://press.airbnb.com/airbnb-unveils-data-on-top-15-destinations-across-scotland-for-the-first-time-expands-experiences-on-airbnb-across-the-country/
13. The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992.
15. The definition of "private residential tenancy" is set out in Private Housing (Tenancies) (Scotland) Act 2016.
16. We have used colloquial descriptors for ease of reference but these ways might more accurately be described as: resident host let; displaced host let; and absentee host let, respectively.
18. Edinburgh City Council 2018, "Short Term Letting in Edinburgh" p. 3.
20. Retrieved from an Indigo House 2017 report: https://www.gov.scot/binaries/content/documents/govscot/publications/minutes/2017/07/expert-advisory-panel-on-the-collaborative-economy-june-2017/documents/185f5a19-c9da-450e-963d-f56150b0d953/185f5a19-c9da-450e-963d-f56150b0d953/govscot%3Adocument
21. PwC 2016, "Assessing the size and presence of the collaborative economy in Europe", pp. 12-13
22. Frontline 2017, Self-Catering in Scotland: The Economic Impact of Short-term Letting on the Scottish Economy, p 3 https://www.assc.co.uk/wp-content/uploads/2017/09/ASSC_Economic_Impact_Assessment_of_Short_Term_Lettings_on_the_Scottish_Economy_-_Final_Report_v1.2.pdf
24. Scottish Housing News, 8 May 2017 https://www.scottishhousingnews.com/article/greens-call-for-regulation-to-halt-rise-of-holiday-lets-in-edinburgh-city-centre
25. 'Short-term lets in Scotland: Topic briefing', December 2018 https://scotland.shelter.org.uk/__data/assets/pdf_file/0005/1627646/Short_term_lets_in_Scotland_2018.pdf/_nocache
33. Including a number of schemes made under the Civic Government (Scotland) Act 1982
34. 'Recommendations to improve regulation of short term let industry', Edinburgh City Council, August 2018 https://www.edinburgh.gov.uk/news/article/2525/recommendations_to_improve_regulation_of_short_term_let_in%20dustry
35. This sets out five key principles of good regulation: proportionate, transparent, accountable, consistent and targeted: https://www.gov.scot/publications/scottish-regulators-strategic-code-of-practice/
36. Subject to the amending Bill having sufficiently broad scope.
37. Civic Government (Scotland) Act 1982 and Housing (Scotland) Act 2001.
38. Whether the actual arrangement constituted a fee, charge or tax or some hybrid would be something to be considered once the proposals are more developed.
39. The Empty Homes Loan Fund and the Town Centre Empty Homes Fund.
40. The Scottish Empty Homes Partnership is a project funded by Scottish Government, and run by Shelter Scotland, that exists to bring empty private sector homes back into use. The partnership provides support and advice to home owners, local authority empty homes officers, and others to help bring empty homes back into use.
41. The UK VAT registration threshold is currently set at a taxable turnover of £85,000 per year.