Revenue has warned anyone renting out their home on AirBnB that they are liable to pay tax on the earnings.

More than 20 million guests have stayed with AirBnB all over the world.

Around 4,500 Irish properties are listed on the website - which allows people to rent out rooms or entire houses on a short-term basis.

Revenue has advised that those renting rooms could be liable for capital gains tax if they sell a private home that was previously rented out.

Leigh Cullen is a director at Mespill Taxation Advisors.

He says Revenue says anyone providing guest accommodation on the site is considered to be trading as a guest house.

This Dublin man who is renting an apartment, uses AirBnB to help pay his rent.

He does not believe the tax rules are fair, but he is wary of being identified.