AIRBNB owners in Scotland stand to lose a business tax break under plans put forward by the Scottish Greens.
Ross Greer has tabled an amendment to the Scottish Government’s Housing Bill which would prevent short-term let owners, such as those who rent out homes on Airbnb, from claiming business rates relief.
The Scottish Greens said that the current rules meant that short-term let operators currently enjoy a 100% discount in non-domestic rates.
The party said their policy, which would need to be approved by a majority of MSPs when the bill comes to a vote again, would discourage people from buying up second homes to turn a profit by renting them out as holiday accommodation.
The practice has long been controversial, with housing campaigners blaming companies like Airbnb for contributing to shortages and increasing rents in big cities, especially Edinburgh.
Greer (below) said: “There are communities across the country where the greed of short-term let operators and buy-to-let landlords has destroyed any chance of local young people ever owning their own home.
“Given the damage they’ve done to the housing market, there is absolutely no need for short-term let operators to continue receiving massive tax breaks. Instead, they should pay a bit more in tax to fund the extra affordable housing we need to solve the crisis they helped to cause.
“The changes already delivered by Green MSPs have reduced the number of second and holiday homes bought each year, freeing up more properties for people who need a home to live in and raising millions of pounds for vital services like schools and hospitals.”
The Greens pointed to figures which showed there were 2455 fewer second homes bought in Scotland in 2023, the largest decrease in a decade, after they pushed for measures including doubling the council tax paid on second homes.
Greer added: “We will continue cracking down on the rich hoarding homes and working to free up houses for people to actually live in.
“We have thousands of homeless people across Scotland while many homes are bought up and used as Airbnbs.”
Carl Thomson, public policy manager for Airbnb UK, said: "The root cause of housing challenges in Scotland is the failure to build enough houses to meet demand. Airbnb listings have no significant impact on the availability or affordability of homes, with listings hosted over 90 nights accounting for just 0.17% of UK housing stock.
"The over regulation of short-term rentals in Scotland has had zero impact in improving the availability and affordability of homes, and since the implementation of new licensing rules, hotel and rent prices have surged to record highs.”
The Scottish Government was approached for comment.
