Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of a online sales tax.

I recently discussed the merits of an online sales tax in evidence to a joint session of the House of Commons Housing, Communities and Local Government Select Committee and Treasury Select Committee, to inform an inquiry into High streets and town centres in 2030.

This evidence is available at the following link: http://data.parliament.uk/writtenevidence/committeeevidence.svc/evidencedocument/housing-communities-and-local-government-committee/high-streets-and-town-centres-in-2030/oral/94442.pdf

The government keeps all tax policy under review as part of the normal policy making process and will share any relevant announcements at the appropriate fiscal event.