Online sales tax

HM Treasury has consulted on whether it should introduce an online sales tax and use the funds raised to reinvigorate the high street by using the proceeds to fund a business rate relief for retail premises. The CLA has responded and does not support the online sales tax as it would be too burdensome for members in relation to the amounts raised. We have called for the government to reconsider the need for a fundamental reform of business rates because of the significant drain these impose on small rural businesses. If an online sales tax is introduced a small business exemption is needed.