HMRC are seeking to test their initial view on the VAT challenges the sharing economy creates. They would welcome views from stakeholders, both from those who may share HMRC’s initial assessment and from those who may bring challenges to that prospective as well as evidence of challenges HMRC may not have considered yet. The paper looks at a fairly broad definition of the sharing economy. From the prospective of the long-established tourism industry this is potentially a critical opportunity to influence one of a number of perceived issues around “leveling the playing field”, particularly, with reference to sharing accommodation platforms. The consultation closed at midnight 3 Mar 21.