Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 5 February 2025 to Question 27456 on Holiday Accommodation: Tax Allowances, if she will hold discussions with the Scottish Government on sharing data from the Short-term Let Licensing Scheme to (a) identify the number of Furnished Holiday Let properties in Scotland and (b) inform the implementation of changes to the Furnished Holiday Lettings tax regime in Scotland.

The UK Government regularly engages with the Scottish Government, including on the implementation of policies. The Scottish Government regularly publishes statistics from its Short-term Licensing Scheme, which is publicly available. HMRC currently has no plans investigate Furnished Holiday Lettings in Scotland separately to those in the rest of the UK and the EEA.