UK HM Treasury is reportedly considering options for the introduction of a new online sales tax to increase revenue in light of the negative effects of the COVID-19 pandemic by taking advantage of the increase in online sales that has resulted from the pandemic. The new tax would be separate from the 2% Digital Services Tax (DST) introduced in April 2020 and would include the levy of 2% tax on goods sold online, plus a mandatory charge on customer deliveries. The online sales tax is being considered in relation to a review of business rates and the possible shift of taxation from traditional physical shops to online sales. Chancellor of the Exchequer Rishi Sunak is reportedly supportive of the shift and is expected to formally announce the plans in autumn 2021.
Source Orbitax
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