Views sought on proposal of an online sales tax
Published on:May 13, 2022

Consultation to explore the introduction of an online sales tax to help rebalance taxation in the retail sector between online and in-store sales

HM Treasury have an open consultation to explore the issues and the potential impacts of an online sales tax (OST), if one was to be introduced. Revenues from an OST, if introduced, would be used to fund the block grants to the Devolved Administrations. The NI Executive can choose to use the funds to support public services, individuals or businesses in Northern Ireland.

What will the consultation explore?

If an OST were adopted, its design would not be straightforward. Distinguishing between online and offline activity presents a growing challenge. The government would like to hear from businesses on several central questions including which transactions would be taxable; the different forms an OST could take; and how to define an online sale reflecting the range of transaction, delivery, and collection options.

Views are sought from members of the public and representatives of organisations and companies.

You can submit your views by email to or by post to:

Corporate Tax Team
1 Yellow
HM Treasury
1 Horse Guards Road

Read full details on the Online Sales Tax: Policy Consultation

Online Sales Tax: Policy Consultation – GOV.UK (


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