https://www.theguardian.com/technology/2020/dec/09/treasurys-stealth-tax-ideas-on-uber-and-airbnb-that-wont-hurt-the-masses

VAT on Uber taxi trips and Airbnb stays in post-pandemic revenue plans passes the fairness test

A chancellor who will borrow £394bn this financial year has to come up with a few new ways to raise money, and here’s a Treasury idea that sounds modest but interesting: put VAT on Uber taxi trips and stays in Airbnb properties.