Dr. Ronan Lyons:

The second key point tying into that is thinking about classes of resident or classes of accommodation. Irrespective of whether we decide to introduce a tourist tax, we need to know where the tourists are and what kinds of accommodation would be liable for that. My preferred model would be to have a class of permanent resident, a class of temporary resident or tourist, and a class of non-resident entities such as a business. They are not people who live somewhere, but are other forms of organisation. Irrespective of what it may be, we can learn from best practice in other countries.

Having that defined class would then answer many questions on the legal loopholes and escaping the rent caps by switching to Airbnb. Someone walking into a legal limbo can probably get away with quite a bit, particularly if there is weak enforcement. My preferred model would be having defined classes as many cities in other countries do.