Online Sales Tax: Policy Consultation

On Friday 25 February 2022, the Government published an early-stage consultation in order to explore the arguments for and against an Online Sales Tax. This follows concerns reported by businesses of a potential tax imbalance between in-store retailers and online. Stakeholders are being asked for their views on the challenges of the design of an Online Sales Tax, including which products and services would be in scope and whether it would be a flat-fee tax based on the number of transactions or deliveries, or a revenue-based tax.

For those interested, the consultation can be found here

Stakeholders can make their view known:

• by email - OSTconsultation@hmtreasury.gov.uk;
• by post - Corporate Tax Team, 1 Yellow, HM Treasury, 1 Horse Guards Road, London, SW1A 2HQ; or
• by using the response form.

The consultation closes on 20 May 2022 at 10.00.