If you pay the delivery they will pay the full VAT of the total amount, but will get refunded on the VAT they pay for the restaurant goods. Thus every business

If you pay the delivery they will pay the full VAT of the total amount, but will get refunded on the VAT they pay for the restaurant goods. Thus every business only pays the tax on the value added. Not sure if this is how food delivery actually gets paid, but if you pay them and they pass the money to the restaurant then yes. If they pass the full amount to the restaurant their VAT paid us effectively zero. But this case is not about VAT, but a rental tax. If Airbnb collects the money then I don't see why they wouldn't just pay the tax. I mean I know why - they don't want to include it in the price and make their product artificially cheaper by ignoring regulation, but tough luck.