Description

Closed consultation on Online Sales Tax

On 20 May 2022, the public consultation regarding a proposal for an online sales tax closed. The United Kingdom (UK) Government opened the consultation on 25 February 2022. The consultation aims to gather information regarding the scope, design, and impact of an online sale tax. In particular, the government asks for input regarding the categories and definitions of services that should be taxed, especially digital services. The government will assess if such a policy would address the disparities between online retail and in-store retailers.

Original source

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2022-02-25
in consultation

On 25 February 2022, the United Kingdom (UK) Government opened a public consultation on the proposa…

2022-05-20
processing consultation

On 20 May 2022, the public consultation regarding a proposal for an online sales tax closed. The Un…

2022-11-17
concluded

On 17 November 2022, the United Kingdom Treasury closed the inquiry into the Online Sales Tax (OST…

Key regulatory dimensions

Regulated subjects

The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type Private organisation
Economic activity platform intermediary: e-commerce
Category All

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.
all goods (physical or digital): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
1
service (any type): sale

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.

all goods (physical or digital): sale

service (any type): sale