There has been a clear move over the past decade or more by governments of all colours, at both Westminster and Holyrood, to reduce the size of the private rented sector. Much of this is based on the simple premise that landlords buying up properties for rent were preventing young people getting on the housing ladder.

However, many of the changes, such as ending the ?wear and tear? allowance, increasing tax on mortgage interest and the blanket increase on tax for additional homes no matter the reason for purchase, seem punitive and excessive.

I know it is hard to make anyone feel sorry for landlords but what if all of these changes are based on a false premise? What if reducing the number of landlords has not freed up houses for purchase by first-time buyers?  Should landlords be taxed differently from other small businesses - on income rather than profit? What if all that has been achieved is to allow house builders to build hundreds upon hundreds of ?build-to-rent? accommodation in the wrong locations, punishing a small business sector providing much-needed flexible accommodation in cities?

We know there is a housing crisis in the UK, as well as public concern about the number of homes available for private purchase. However, in many parts of the UK, the only people buying properties and modernising them are private landlords who then make them available for rent - which is often the most desired type of housing in these areas.

Even with the massive investment in house building and moves to reduce planning constraints to free up more land for building, the latest figures show that Scotland is around 7,000 new houses a year short to meet what is needed. Driving out landlords with one or two properties cannot come close to bridging that gap - so, what strategic policy objective does increased tax on landlords serve?

The risk is that by taking politically expedient and easy action, members of the Scottish Association of Landlords will be driven out of the market and, far from solving the housing crisis, we will see fewer of the right types of homes in the right locations across Scotland.