Current status: Answered by Kevin Stewart on 29 September 2020
To ask the Scottish Government, further to the comment by the Minister for Local Government, Housing and Planning on 8 January 2020 that “we will review the tax treatment of short-term lets to ensure that they make an appropriate contribution to the communities that they operate in” (Official Report, c.37), what progress has been made with this review, and when the results will be published.
Due to the impact of the COVID-19 pandemic, we prioritised preparing the statutory instruments for the licensing scheme and short-term let control areas so that they can be considered by the Scottish Parliament in this session and deferred the review of the tax treatment of short-term lets. We are now considering how to complete the review in light of the evolving COVID-19 situation.