1. The individuals have participated in a personal capacity and any views expressed by them or in this report reflect the views of the panel as a group and do not necessarily represent the views of their organisation or any of their clients.
3.  The need to keep this information up to date is paramount; and might be best provided by the local or municipal government. For example, see here for the kind of clear tax info provided by the Australian Govt https://www.ato.gov.au/General/The-sharing-economy-and-tax/
4. For example the Scottish Government Consultation on Practical Fire Safety Guidance for Existing Premises with Sleeping Accommodation http://www.gov.scot/Publications/2017/11/6705
5. Visit Scotland Scotland Visitor Survey 2015 and 2016 http://www.visitscotland.org/pdf/LongVersionScotlandVisitorSurvey2015-16-250417.pdf
6. Frontline Consultants, Economic impact assessment of short-term lettings on the Scottish economy, June 2017
8. In the year to 1 March 2017. Now up to over one million per year.
13. It does not require that the property is let, merely available to let. This means a property need not actually be let out to be liable for non-domestic rates
15. Data correct as of March 2016
17. The Scottish Government published its responses on its consultation on the 'impact of modern technology' analysis is due but no date given https://consult.scotland.gov.uk/licensing-unit/taxi-private-hire-modern-technology/
20. Taylor review cited The Chartered Institute of Personnel and Development ( CIPD) report https://www.cipd.co.uk/knowledge/work/trends/gig-economy-report
22. PwC, "Assessing the size and presence of the collaborative economy in Europe", April 2016
24. The Scottish Crowdfunding report 2016 http://www.glasgowchamberofcommerce.com/media/1764/the-scottish-crowdfunding-report-2016.pdf