Until 29 August 2022, I sublet part of my own property in Edinburgh through online holiday property website Airbnb. This yielded a gross annual income of between £5,001 and £10,000. Between 29 August 2022 and 4 May 2023, I used this part of my property to accommodate a person under the Homes for Ukraine scheme, for which I received £350 a month as a “thank you” payment. Since the departure of my Ukrainian guest on 4 May 2023, I have relisted this part of my property on Airbnb and it will yield a gross annual income of between £5,0001 and £10,000 per annum. [Amended interest 22 September 2022, Amended interest 11 May 2023]