Intermediation service activities for rental and leasing of other tangible goods and non-financial intangible assets

This class includes the intermediation of the rental and leasing of other tangible goods and non-financial intangible assets, by bringing clients and service providers together for a fee or commission, without the intermediary providing the rental and leasing services that are intermediated. These intermediation activities can be carried out on digital platforms or through non-digital channels (including face-to-face, door-to-door, telephone, mail, and so on). The fee or commission can be received from either the client or the provider of the rental and leasing service. Revenue for the intermediation activities can include other sources of income (for example, revenues from the sale of advertising space).

This class includes:

• providing intermediation between households that offer their goods for rental and households renting the goods (e.g. lawn mowers, ladders, bicycles)

This class excludes:

• rental and leasing of personal and household goods, see 77.2
• units that have ownership of other machinery, equipment and tangible goods and/or non-financial intangible assets ultimately rented and leased, see 77.3, 77.40