The government is currently consulting on the policy considerations for an online sales tax (OST) to help "rebalance the retail sector". This is an early-stage consultation, designed to "test the arguments for and against an OST" and obtain views on the options for potential scope and design.  

Remember that, as online retail has boomed in the last two years, the government has also spent significant amounts supporting traditional bricks and mortar retail. The government is clear that any OST, if introduced, would be used to fund business rates reductions but could not generate enough to replace business rates altogether. 

If this issue is important to you and your business, you can have your say via https://www.gov.uk/government/consultations/online-sales-tax-policy-consultation. The consultation closes on 20 May 2022