Pass legislation for a 1-2% online sales tax (on purchase price), for all online sales from business to individual customers (not business to business). Ring fence the income from this tax to provide extra funding to local councils to use in communities and high streets.

Online shopping is a growing business but we do not believe it is a level playing field with high street shops as there are several expenses they don't have to meet like business rates, premises costs, etc. We believe this is contributing to closures of businesses on high streets and gutting of communities. People benefit from physical tangible local high streets for social and community wellbeing. Level the playing field. Tax online purchases and ring fence the funding for local councils to support communities and high streets.