In June Rishi Sunak, the chancellor, said that the coronavirus crisis had made tech giants even “more powerful and more profitable” and that they needed “to pay their fair share of tax”.
However, The Times has learnt that Amazon, whose total British tax bill last year was £293 million on sales of £13.73 billion, will not have to pay the levy on goods it sells itself. Instead it will have to pay the 2 per cent charge only on revenues it receives from third-party sellers that pay to use its marketplace platform.
The tax is upon platforms. So as not to tax the online sales of, say, John Lewis. So, Amazon charges it on use of the platform and not in its sales.