Treasury believes levy on sale of goods could provide a 'sustainable and meaningful revenue source for Govt and help bricks-and-mortar retailers compete
It highlights concerns from retailers that business rates impose an 'unreasonable burden' on high street
A straightforward levy of around 2% on sales of online goods, which would raise around £2bn a year
A mandatory charge on consumer deliveries, which would form part of campaign to cut congestion and toxic emissions
The tax would be based on the value of land and the buildings on it, and paid by the property owner rather than the business leasing it