- HM Treasury is reportedly considering introducing an online sales tax. Two models are being considered. The first would introduce a 2 per cent levy on goods sold online and is expected to raise £2 billion. The second would be a mandatory charge on consumer deliveries for products purchased online.
- Both proposals would raise costs for consumers, conflict with changes to planning law reforms and ignore changes in consumer behavior. The poorest and most vulnerable would also be more affected.
- The average household could see an extra £56 per year paid in tax because of a 2 per cent levy for online purchases.
- The poorest households could see an extra £20 per year paid in tax because of a 2 per cent levy for online purchases.
- The delivery industry suggests that a £2 delivery charge could be levied, or 3 per cent of the value of a £62 shop. If this was applied for a monthly delivery, households would pay an extra £24.
 Swinford, S., Rishi Runak considers online sales tax in bid to save high street, The Times, 27 July 2020.
 Ministry of House, Communities & Local Government, New laws to extend homes upwards and revitalise town centres, 21 July 2020, www.gov.uk/government/news/new-laws-to-extend-homes-upwards-and-revitalise-town-centres, (accessed 27 July 2020).
 Retail Technology Review, Shoppers must say ‘No’ to new minimum charge on home deliveries, says ParcelHero, 6 July 2020, www.retailtechnologyreview.com/articles/2020/07/06/shoppers-must-say-%E2%80%98no%E2%80%99-to-new-minimum-charge-on-home-deliveries,-says-parcelhero/, (accessed 27 July 2020).