Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the merits of introducing an internet or online sales tax.

The Government has made clear through HM Treasury position papers that international corporate tax rules need to be updated to reflect the value digital businesses create value.

Pending global reform those papers also set out the Government’s receptiveness to exploring interim measures to tax certain digital businesses.

The Government has also provided support for all businesses through, for example, reforms and reductions to business rates worth over £10bn by 2023.