As an outcome of the Business Rates Review, on 25 February 2022 the government launched a consultation considering the case for an Online Sales Tax. The government reviewed the feedback it received from stakeholders over the consultation period and announced at the Autumn Statement 2022 its decision not to proceed with such a tax. This document summarises the views shared during the consultation process that informed the government’s conclusion that that an OST would be complex to design and risked creating unintended distortion or unfair outcomes between different business models.
Source: gov.uk
