answer text |
<p>At Autumn Budget 2021, the Government announced that it will continue to explore
the arguments for and against an Online Sales Tax (OST), the revenue from which would
be used to provide business rates relief for in-store retail. The consultation will
launch shortly.</p><p> </p><p>No decisions on whether to proceed with an OST have
yet been made. It is the Government’s intention to use the forthcoming consultation
to consider in detail the issues surrounding proposals for an OST. This will include
exploring the range of products, both physical and digital, which are sold online,
including books.</p>
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