Measure

Online Sales Tax

The measure

Consultation on an Online Sales Tax

 

Who will be affected?

The government has announced it will be considering the arguments for and against an online sales tax, which if introduced would fund a reduction in business rates. No details are currently available on how, and to what size of business, such a tax might apply if it was introduced. 

When will the measure come into effect?

As noted by the Treasury in the consultation responses to the Business Rates Review there are likely to be a wide range of views on the introduction of an OST. It is clear that the government has not yet made a decision on whether to proceed with an online sales tax.

Our view

As noted by the Treasury in the consultation responses to the Business Rates Review there are likely to be a wide range of views on the introduction of an OST. It is clear that the government has not yet made a decision on whether to proceed with an online sales tax.