Unregulated accommodation, including caravans, holiday rentals or AirBnBs, do not allow for formal inspections or scrutiny. Such settings are unlawful, unsafe, and represent a serious failure to protect children. They are also not good value for public money. We are concerned that the situation may create opportunities for potential financial misconduct. The scope for such misconduct must be urgently assessed, and steps taken to close any loopholes and investigate any cases which may come to light. (Conclusion, Paragraph 131)