The owners of short-term lets in Scotland's capital are avoiding more than £10m in taxes each year, a Green MSP has said.

Lothian MSP Andy Wightman published research to coincide with the start of the festival season in Edinburgh as thousands of visitors arrive in the city.

He said he has been "inundated" with correspondence from constituents concerned about rising numbers of private homes being let out as holiday accommodation and the impact on local housing supply and antisocial behaviour.

The paper highlights that if properties are let for more than 140 days a year they become liable for non-domestic rates rather than council tax.

It estimates that of the 2500 properties advertised for commercial letting that are available for more than 140 days a year across Edinburgh, around half are not paying non-domestic rates.

The analysis also takes into account the impact of the government's Small Business Bonus Scheme, which exempts properties from business rates if they have a rateable value of less than £15,000.

It shows 83% of short-term lets in Edinburgh that are declared for non-domestic rates have a rateable value below £15,000.

The paper calculates the combined lost revenue at £10.6m.

Mr Wightman said: "It is disappointing that the Scottish Government has not conducted an economic impact assessment of the Small Business Bonus Scheme in the ten years of its existence.

"There is no justification for short-term lets being exempted from paying £10.6m in taxes to help meet the considerable costs of public services in Edinburgh.

"Thanks to this scheme and the failure to declare properties as short-term lets, landlords, many of whom are overseas investors, profit from these services without contributing a penny.

"It is time to bring short-term lets under fully into the planning system and give the council the powers to protect the availability of residential accommodation for the citizens of the city."

A Scottish Government spokeswoman said: "We are aware of the position regarding holiday lets and have published research on the supply and demand for short-term lets.

"The research was commissioned to inform the work of our expert advisory panel on the collaborative economy, who are due to report to ministers by the end of the year."