Case study 1: 'I think this is very unfair ... there must be an easier way to deal with it'

Mr Coates, 63, said: "It is getting harder to operate in the tourist industry here.

"They go on about staycations and how well tourism is doing in Yorkshire but reading in between the lines it is very difficult for independent businesses working in the industry.

"I think this is very unfair. I'm used to book keeping and keeping business accounts but I have not been able to get my head around this. We've been told by my accountant it will not affect us, but it is so complicated I'm not sure. I can't believe we will get away with it, I'm sure there is going to be a catch somewhere.

"There are people like us who run holiday cottages as a business and there are people who own a holiday cottage, it is a grey area and people have been getting away with it, claiming for business expenses on what is a second home.

"But this seems like it was just a dreamed up solution to deal with the problem. There must be an easier way to deal with it. It will stop people who run self catering accommodation as a genuine businesses being able to claim on replacements as an expense and that will have a bad effect."