The Digital Services Tax is an interim solution to meet a perceived a lack of ‘fairness’ in the current system, and is not on its own intended to deliver a ‘fair’ system, or to level the playing field between online retailers and the high street, although the additional receipts are obviously welcome.14 The Digital Services Tax is set at 2% of turnover for firms whose worldwide revenues from in-scope digital activities are more than £500 million, and who derive more than £25 million of revenue from UK users.15 The Departments told us that these criteria were a sensible compromise in order to avoid capturing smaller firms, using a rate broadly in line with that used in other countries’ Digital Services Taxes.16 Its design also reflected the opposition to the Digital Services Taxes by the United States, which is the headquarters for many of the largest business groups within scope of the tax.17