I can see the appeal of making online retail help pay for the survival of physical shops. There is an online seller over there and a struggling shop over here. Tax one, help the other. A reassuringly short walk through the economy.

Then the shop offers click-and-collect.

The Guardian reports on October 22 that Andy Haldane, president of the British Chambers of Commerce, wants heavier taxation of online sales alongside a business-rates overhaul. Ministers are considering how to help high streets in next week’s budget; the new measures are not settled.

April’s changes already raised taxes on valuable commercial properties to catch online warehouses. They also caught department stores and hotels. The attempt to help the high street had managed to find it.

Make powerful people uncomfortable.
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Perhaps a more targeted warehouse tax would solve that. Some retailers warn that big chains combine an online business with physical stores. A narrower target can still be attached to the shop you’re rescuing.

The Treasury points to real relief: a 20 percent business-rates cut for pubs, social clubs and live music venues, plus £4.3 billion to limit bill rises, funded by a higher rate for big online warehouses. Those are specific measures, not proof that every proposed online levy will miss its intended beneficiary.

I’m still willing to believe the two sides can be separated carefully. I would just like to see the tax system explain to a department store which end of its click-and-collect order is the enemy.