Independent Retail Confederation - Online Sales Tax (OST) Survey

The Online Sales Tax (OST) Survey is your opportunity to have your say and help us influence the government regarding the implementation of an OST.

The focus of the Government’s consultation is to better understand how such a tax might be designed and the impact it might have.

Independent Retail Confederation (IRC) members have always campaigned for lower business rates and the Government has confirmed that income from an OST would be used to reduce rates.

It is a complex subject and your insight will greatly help us to submit a quality response to the consultation. It will also help us develop future campaigns on the issue of business rates.

Please complete the survey by clicking the button below as soon as possible.

Question Title

* 1. What proportion of your sales to UK customers are or do you expect to be online now, in 3 years and in 5 years? (%)

Now

3 years

5 years

Question Title

* 2. What proportion of your UK customer online sales are, or do you expect to be, click and collect, either in-store (if you operate them) or at another location now, in 3 years, and in 5 years? (%)

Now

3 years

5 years

Question Title

* 3. In principle do you support the concept of some form of online sales tax as a means to offset retail business rates?

Yes

It depends (please specify)

Question Title

* 4. For those who answered ‘yes’ to question 3: Why do you think it’s a good idea? (tick all that apply)

Rebalances the burden of tax across the industry

Generates revenue to reduce business rates

Modernises tax treatment of retail activity

Improves the economics of store-based retail

Supports the attractiveness of high streets and town centres

Captures the value created by the digital economy

Other (please specify)

Question Title

* 5. For those who answered ‘no’ to question 3: Why do you think it's not a good idea? (tick all that apply)

Hinders investment and stifle innovation

Difficult to differentiate between what is an online sale and what is not

Adds to tax burden

Would be passed through to consumers

Brings complexity

Other sources of tax revenue should offset a reduction in business rates

Other (please specify)