article_snippet: Introduced in Elizabethan times, the tax is accused of pushing independent shops out of business by charging punishingly high rates.
article_snippet: High street retailers claim it places High street retailers at a disadvantage to online rivals because it is only charged on ‘bricks and mortar’.
highlights_snippet: Tax is accused of pushing independent shops out of business .
  
highlights_snippet: High street retailers claim it places High street retailers at a disadvantage to online rivals .
  