Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of replacing commercial rates and VAT with a sales and service tax on all sales and services provided within the UK, to help provide a more level playing field for retailers.

The Government is committed to a fair and sustainable tax system which creates an environment for businesses to succeed.

As the economy moves towards recovery the Government must continue to support businesses, while ensuring that the tax system raises sufficient revenue to fund public services.

The Government keeps all taxes under review.

This includes business rates where a Call for Evidence was published in July 2020. The Government invited stakeholders to contribute their views on ideas for reform on all elements of the business rates system in England, including alternative taxes and the potential for an Online Sales Tax. The Government is now considering responses to the Call for Evidence.